Section 108.2 — Canada Pension Plan: Additional Canada Pension Plan Account

There is established in the accounts of Canada an account to be known as the Additional Canada Pension Plan Account. There is to be paid into the Consolidated Revenue Fund and credited to the Additional Canada Pension Plan Account all amounts received under this Act as or on account of contributions under subsections 8(1.1) and (1.2), 9(1.1) and (1.2) and 10(1.1) and (1.2) or otherwise on account of the additional Canada Pension Plan; all amounts required to be credited to the Additional Canada Pension Plan Account under any agreement entered into under subsection 39(1) or 80(1) or under any regulation made under paragraph 89(1)(j) or subsection 107(3); any amount of money received under section 107.1 on account of the additional Canada Pension Plan and any proceeds from the disposition of any securities or other property received under that section on account of the additional Canada Pension Plan; all amounts charged for the use of resources that are associated with the administration of this Act in relation to the additional Canada Pension Plan; any interest or administrative charge collected in relation to money payable under this Act in relation to the additional Canada Pension Plan; and all amounts received under subsection 56(1.1) of the Canada Pension Plan Investment Board Act . There is to be paid out of the Consolidated Revenue Fund and charged to the Additional Canada Pension Plan Account all amounts payable under this Act in relation to the additional Canada Pension Plan as or on account of benefits or otherwise; all amounts required to be charged to the Additional Canada Pension Plan Account under any agreement entered into under subsection 39(1) or 80(1) or under any regulation made under paragraph 89(1)(j) or subsection 107(3); all amounts credited to the Additional Canada Pension Plan Account under paragraph (2)(d); the costs of administration of this Act in relation to the additional Canada Pension Plan, under the authority of Parliament; all amounts required to be charged to the Additional Canada Pension Plan Account under section 57.1 of the Canada Pension Plan Investment Board Act ; and the costs, in relation to the additional Canada Pension Plan, of administering Part 5 of the Department of Employment and Social Development Act in respect of appeals respecting this Act. No payment is to be made out of the Consolidated Revenue Fund under this section in excess of the total of the amount of the balance to the credit of the Additional Canada Pension Plan Account, and the fair market value of the assets of the Investment Board less its liabilities, in relation to the additional Canada Pension Plan.