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Canada Pension Plan

Version of section 118 from 2017-03-03 to 2022-11-16:


Marginal note:Government contributions — Canada Pension Plan Account

  •  (1) There is to be charged to the Consolidated Revenue Fund and credited to the Canada Pension Plan Account an amount equal to

    • (a) the contributions required to be made by Her Majesty in right of Canada under subsection 9(1) in respect of persons in employment under Her Majesty in right of Canada that is not excepted employment under this Act, and

    • (b) the amount required by subsection 21(2) to be paid by Her Majesty in right of Canada as a result of the failure to deduct and remit, in accordance with this Act, the required amount as or on account of contributions required to be made under subsection 8(1) by persons referred to in paragraph (a).

  • Marginal note:Government contributions — Additional Canada Pension Plan Account

    (1.1) There is to be charged to the Consolidated Revenue Fund and credited to the Additional Canada Pension Plan Account an amount equal to

    • (a) the contributions required to be made by Her Majesty in right of Canada under subsections 9(1.1) and (1.2) in respect of persons in employment under Her Majesty in right of Canada that is not excepted employment under this Act, and

    • (b) the amount required by subsection 21(2) to be paid by Her Majesty in right of Canada as a result of the failure to deduct and remit, in accordance with this Act, the required amount as or on account of contributions required to be made under subsections 8(1.1) and (1.2) by persons referred to in paragraph (a).

  • Marginal note:Contributions under agreement

    (2) There shall be charged to the Consolidated Revenue Fund and paid to the appropriate authority in a province with which an agreement has been entered into under subsection 4(3) an amount equal to

    • (a) the contributions required to be paid by Her Majesty in right of Canada under that agreement as employer’s contributions, and

    • (b) the amount required to be paid by Her Majesty in right of Canada as a result of the failure to deduct and remit, in accordance with the agreement, the required amount as or on account of the employee’s contributions,

    in respect of persons employed by Her Majesty in right of Canada in employment designated in the agreement.

  • R.S., 1985, c. C-8, s. 118
  • 2016, c. 14, s. 53
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