The annual Canada Pension Plan maximum contribution would not be prorated when: 0 an employee dies during the year 0 an employee turns 18 during the year an employee turns 60 during the year O an employee begins collecting Canada Pension Plan disability benefits The annual Canada Pension Plan maximum contribution would not be prorated when: 0 an employee dies during the year 0 an employee turns 18 during the year an employee turns 60 during the year O an employee begins collecting Canada Pension Plan disability benefits