compliance

docs/source/2_compliance.rst

@@ -64,6 +64,31 @@ pay.
 Canada Pension Plan (CPP)
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+The Canada Pension Plan became operational on January 1, 1966. The plan was fully
+effective in 1976 after a ten year transitional period.
+The Canada Pension Plan is a social insurance program, legislated under the federal Canada
+Pension Plan Act, designed to provide protection in the form of benefits to contributors and
+their families against loss of income due to retirement. In addition to retirement pension
+benefits, the plan provides supplementary benefits in the form of:
+
+  - surviving spouse pensions
+  - disability benefits
+  - benefits for orphans and children of disabled contributors
+  - death benefits payable upon the death of a contributor
+
+All employers are required by law to deduct CPP contributions from pensionable earnings
+paid to their employees, and to remit these deductions, along with the employer’s portion, to
+the CRA. The employer matches the employee’s contributions dollar for dollar.
+
+*Example:*
+
+Janet Frank has $45.00 in CPP contributions deducted from her gross pay. Her employer,
+Northern Skies, must match her contribution of $45.00. A total of $90.00 in CPP
+contributions must be remitted to the CRA.
+
+CPP contributions take priority over all other deductions and are therefore the first statutory
+deduction to be withheld from an employee’s gross pay.
+
 Employment Insurance (EI)
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