This is a trick question. Both of these “taxes” reset to zero every calendar year. This means that you start the calculations again each January 1.
The result is that often early in the year the “cost” to the employee and the matching “cost” to the employer are high. Later in the year employees are likely to have “maxed out” and thus no withholdings for CPP or are required EI.
Thus their paycheques get larger later in the year and the employer’s remittances get smaller.