Canada Pension Plan Regulations (C.R.C., c. 385)

23. Notwithstanding any other provision of this Part, the employment of a person

• (a) who is not ordinarily resident in Canada, and

• (b) who is an employee within the meaning of the definition “employee” in subsection 2(1) of the Act by virtue only of his position as a corporation director,

is excepted from pensionable employment if his employment as such director is performed wholly or partly outside of Canada.

• 24. (1) Employment by Her Majesty in right of a province set out in Schedule III and employment by an agent of Her Majesty in right of that province, except employment by an agent thereof who is specified in Schedule IV and any employment by Her Majesty in right of the province that is set out in that Schedule, is included in pensionable employment.

• (2) Employment by Her Majesty in right of a province providing a comprehensive pension plan and employment by an agent of Her Majesty in right of that province is included in pensionable employment if such employment is pensionable employment under the provincial pension plan of that province.

• (3) Where employment by Her Majesty in right of a province providing a comprehensive pension plan or by an agent of Her Majesty in right of that province is included in pensionable employment by virtue of subsection (2), the provisions of the Act with respect to the making of contributions by employees and employers in respect of pensionable employment and the provisions of Part III of the Act with respect to employees in pensionable employment do not apply in relation to any employment by Her Majesty in right of that province or by an agent of Her Majesty in right of that province, whether such employment is within or without the province.

25. Employment in Canada by an international organization set out in Schedule V, except employment by that international organization that is set out in Schedule VI, is included in pensionable employment.

26. Employment in Canada by the government of a country other than Canada set out in Schedule VII, except employment by such government that is set out in Schedule VIII, is included in pensionable employment.

27. Employment referred to in paragraph 6(2)(e) of the Act is included in pensionable employment if such employment

• (a) is in a province providing a comprehensive pension plan; and

• (b) is pensionable under the provincial pension plan of that province.

• 28. (1) Subject to subsections (3) to (5), employment in which persons are ordinarily employed to an inconsiderable extent is excepted from pensionable employment.

• (2) For the purposes of subsection (1), “employment in which persons are ordinarily employed to an inconsiderable extent” means

  • (a) employment in

    • (i) abating a disaster, or

    • (ii) a rescue operation,

    if the person so employed is not in the regular employment of the employer who so employs him;

  • (b) employment, other than as an entertainer, at a circus, fair, parade, carnival, exposition, exhibition or other like activity, if the person so employed

    • (i) is not in the regular employment of the employer who so employs him, and

    • (ii) is so employed by the employer for less than seven days in the year; or

  • (c) [Repealed, SOR/99-23, s. 1]

  • (d) employment of a person by the Government of Canada, the government of a province, a municipality or a school board in connection with a referendum or election to public office, if the person

    • (i) is not regularly employed by that employer, and

    • (ii) is employed by that employer in that employment for less than 35 hours in a year.

• (3) Where an employment that has been excluded from pensionable employment under paragraph (2)(b) or (d) becomes a regular employment, the employment is pensionable employment beginning on the day or at the hour, as the case may be, that the employment became a regular employment.

• (4) Where a person has been employed by the same employer in one or more employments that have been excluded from pensionable employment under paragraph (2)(b) and the total period of those employments exceeds six days in the same year, the employments, taken together, constitute pensionable employment beginning on the first day of the total period.

• (5) Where a person has been employed by the same employer in one or more employments that have been excluded from pensionable employment under paragraph (2)(d) and the total period of those employments exceeds 34 hours in the same year, the employments, taken together, constitute pensionable employment beginning at the first hour of the total period.