Canada Pension Plan — C-8 113.1
of the next day after that October 1 (i) to increase the contribution rate for employees and employers for each year after that October 1 to the rate determined under subsections (11.07) to (11.11) for that year, and (ii) to increase the contribution rate for self-employed persons for each year after that October 1 to twice the contribution rate determined under subsections (11.07) to (11.11) for employers for that year. Interpretation (11.06) In the calculations under subsections (11.07) to (11.11), A is one half of the contribution rate most recently calculated under subparagraph 115(1.1)(c)(i) for self-employed persons for the years in the three-year period referred to in subsection (11.05); B is the contribution rate for employees and employers at October 1 of the third year of the last three-year period for which contribution rates were set for employees and employers, by an Act of Parliament or by a regulation made under subsection (6), on the recommendation of ministers under subsection (1); C is one half of the contribution rate most recently calculated under subparagraph 115(1.1)(c)(ii) for self-employed persons for the years in the three-year period referred to in subsection (11.05); and D is the difference between B and C. Determination of rate — 1st case (11.07) If neither A nor D is greater than 4.95% and A is greater than D, the contribution rate for employees and employers for each year after the October 1 date referred to in subsection (11.05) is A plus C. Determination of rate — 2nd case (11.08) If A is greater than 4.95%, D is less than or equal to 4.95% and the percentage determined by the formula 1/2(A - D) is less than or equal to 0.1%, then the contribution rate for employees and employers for each year after the October 1 date referred to in subsection (11.05) is the rate determined by the formula 4.95% + 1/2(A - 4.95%) + C Determination of rate — 3rd case (11.09) If A is greater than 4.95%, D is less than or equal to 4.95% and the percentage determined by the formula 1/2(A - D) is greater than 0.1%, then the contribution rate for employees and employers is (a) for the first year after the October 1 date referred to in subsection (11.05), the rate determined by the formula 4.95% + 1/6(A - 4.95%) + C (b) for the next year, the rate determined by the formula 4.95% + 1/3(A - 4.95%) + C and (c) for each subsequent year, the rate determined by the formula 4.95% + 1/2(A - 4.95%) + C Determination of rate — 4th case (11.1) If subsections (11.07) to (11.09) do not apply and the percentage determined by the formula 1/2(A - D) is less than or equal to 0.1%, then the contribution rate for employees and employers for each year after the October 1 date referred to in subsection (11.05) is the rate determined by the formula D + 1/2(A - D) + C Determination of rate — 5th case (11.11) If subsections (11.07) to (11.1) do not apply, then the contribution rate for employees and employers is (a) for the first year after the October 1 date referred to in subsection (11.05), the rate determined by the formula D + 1/6(A - D) + C (b) for the next year, the rate determined by the formula D + 1/3(A - D) + C and (c) for each subsequent year, the rate determined by the formula D + 1/2(A - D) + C Where paragraph (11.05)(a) does not apply (11.12) Paragraph (11.05)(a) does not apply if subsection (11.07) applies. Where subsection (11.05) does not apply (11.13) Subsection (11.05) does not apply where (a) a recommendation was made under subsection (1) in the three years before the three year period referred to in subsection (11.05) that the contribution rates for one or more of the years in that three year period be increased and the rates were increased before October 1 of the year before that three year period, by an Act of Parliament or by a regulation made under subsection (6), to give effect to that recommendation; or (b) a recommendation was made under subsection (1) in the three years before the three year period referred to in s