Canada Pension Plan Regulations

3 The definitions in this section apply in this Part,

employed on a non-continuous basis

employed on a non-continuous basis[Repealed, SOR/85-39, s. 1]

employee’s contribution

employee’s contribution means any amount determined in accordance with sections 5, 5.1 and 6; (cotisation de l’employé)

employer’s contribution

employer’s contribution means an amount determined in accordance with section 7; (cotisation de l’employeur)

ordinary remuneration

ordinary remuneration means the remuneration paid to an employee on a pay day in respect of employment in the relevant pay period and includes fees paid to a director of a corporation if no other remuneration is payable to the director by the corporation; (rémunération ordinaire)

pay day

pay day means the day on which remuneration ordinarily is paid to an employee; (jour de paie)

pay period

pay period means

• (a) the usual period for which an employee is paid on a pay day, or

• (b) where there is no usual period, the period for which the employee is actually paid on a pay day,

and for the purposes of paragraphs (a) and (b) includes a period of an hour or a day; (période de paie)

remuneration

remuneration has the same meaning as the expression “contributory salary and wages” as used in section 12 of the Act; (rémunération)

year’s maximum base contribution

year’s maximum base contribution means an amount calculated by multiplying a person’s contribution rate for the year by the difference between the amount of the person’s maximum pensionable earnings and the amount of the person’s basic exemption; (cotisation de base maximale pour l’année)

year’s maximum contribution

year’s maximum contribution[Repealed, SOR/2019-41, s. 1]

year’s maximum first additional contribution

year’s maximum first additional contribution means an amount calculated by multiplying a person’s first additional contribution rate for the year by the difference between the amount of the person’s maximum pensionable earnings and the amount of the person’s basic exemption; (première cotisation supplémentaire maximale pour l’année)

year’s maximum second additional contribution

year’s maximum second additional contribution means an amount calculated by multiplying a person’s second additional contribution rate for the year by the difference between the amount of the person’s additional maximum pensionable earnings and the amount of the person’s maximum pensionable earnings. (deuxième cotisation supplémentaire maximale pour l’année)