Section 37 — Canada Pension Plan: Priority in which payment to be applied

If any payment is made by a person to the Minister on account of taxes specified in section 228 of the Income Tax Act and of contributions under this Act in respect of self-employed earnings, despite any direction made by the person making the payment with respect to its application, the part of the payment that would be applied under that section in payment of tax under the Income Tax Act shall be applied in payment of the contributions under this Act and is deemed to be a payment on account of those contributions, and to the extent of the amount so applied shall not discharge liability for tax under the Income Tax Act , and any amount then remaining shall be applied in payment of tax under the Income Tax Act and shall discharge the liability of the person making the payment for that tax to the extent of that amount.