Section 78.1 — Canada Pension Plan: Total first additional pensionable earnings attributable to first additional contributions made under Act

The total first additional pensionable earnings of a contributor attributable to first additional contributions made under this Act are an amount equal to the amount that their total first additional pensionable earnings would be if the first additional unadjusted pensionable earnings of the contributor for a year were that proportion of their first additional unadjusted pensionable earnings for the year that the contributor’s earnings on which a first additional contribution has been made for the year under this Act, calculated as provided in subparagraph 53.1(1)(b)(i), are of the aggregate of the amount mentioned in paragraph (a) and the contributor’s earnings on which a first additional contribution has been made for the year under a provincial pension plan, calculated as provided in subparagraph 53.1(1)(b)(ii).