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Canada Pension Plan Regulations

Version of section 7 from 2006-03-22 to 2018-12-31:

 The amount that an employer shall remit as the employer’s contribution in respect of a payment of remuneration made by him to an employee employed by him in pensionable employment is an amount equal to the employee’s contribution required to be deducted under this Part in respect of that payment of remuneration.

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