Section 78 — Canada Pension Plan: Total pensionable earnings attributable to base contributions made under Act

The total pensionable earnings of a contributor attributable to base contributions made under this Act are an amount equal to the amount that their total pensionable earnings would be if the base unadjusted pensionable earnings of the contributor for a year were that proportion of their base unadjusted pensionable earnings for the year that the contributor’s earnings on which a base contribution has been made for the year under this Act, calculated as provided in subparagraph 53(1)(b)(i), are of the aggregate of the amount mentioned in paragraph (a) and the contributor’s earnings on which a base contribution has been made for the year under a provincial pension plan, calculated as provided in subparagraph 53(1)(b)(ii).