The Government of Canada’s terminology and linguistic data bank.


Record 1 1985-02-27


Subject field(s)
  • Employment Benefits

... the provisions ... of the Income Tax Act with respect to assessments, payment of tax, objections to assessments and appeals, ... apply mutatis mutandis in relation to any amount paid or payable as or on account of a contribution for a year in respect of self-employed earnings ... [Canada Pension Plan].


  • Avantages sociaux

(...), les dispositions (...) de la Loi de l'impôt sur le revenu à l'égard des évaluations, du paiement de l'impôt, des oppositions aux évaluations et des appels, (...) s'appliquent mutatis mutandis relativement à tout montant payé ou payable au titre d'une cotisation pour une année à l'égard de gains provenant du travail qu'une personne exécute pour son propre compte, (...), [Régime de pensions du Canada].


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