Canada Pension Plan Regulations

41 For the purposes of clause 53(1)(b)(ii)(A) of the Act, the salary and wages on which a contribution has been made for the year by a contributor under a provincial pension plan is an amount equal to the aggregate of all contributions required to be made by the contributor in that year under the provincial pension plan in respect of salary and wages, multiplied by 100 and divided,

• (a) in respect of the year 1992, by 2.4;

• (b) in respect of the year 1993, by 2.5;

• (c) in respect of the year 1994, by 2.6;

• (d) in respect of the year 1995, by 2.7; and

• (e) in respect of the year 1996, by 2.8.