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Canada Pension Plan Regulations

Version of section 4 from 2019-01-01 to 2024-10-30:


 For the purposes of subsection 21(1) of the Act, the rules set out in sections 5 and 5.1 are prescribed for the purposes of determining an employee’s contribution to be deducted by the employee’s employer from any payment of remuneration in a year.

  • SOR/85-39, s. 2
  • SOR/90-829, s. 2
  • SOR/2019-41, s. 2

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