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

29. Pensionable employment includes employment in Canada that is excepted from pensionable employment by virtue of

• (a) section 28, or

• (b) paragraph 6(2)(a), 6(2)(b) or 6(2)(j) of the Act

of an employee in a year who

• (c) is resident in Canada in the year for the purposes of the Income Tax Act;

• (d) is not, in respect of that employment, in pensionable employment by virtue of any other provision of the Act or these Regulations;

• (e) elects in accordance with subsection 13(3) of the Act for the purposes of section 10 thereof; and

• (f) pays the contribution referred to in section 10 of the Act within one year from April 30 of the following year or within one year from the day on which an amount is refunded to the employee under section 38 of the Act.

• 29.1 (1) Subject to subsection (2), pensionable employment includes the employment of an Indian, as defined in the Indian Act, in Canada in a year, to the extent the employment is excepted from pensionable employment solely pursuant to paragraph 6(2)(j.1) of the Act if

  • (a) the Indian is resident in Canada for the purposes of the Income Tax Act; and

  • (b) the employer of the Indian elects, by completing the form authorized by the Minister for such purpose, that, from the date of filing the form with the Minister or such later date as the employer specifies in the form, the employment of each Indian employee of the employer whose employment is not excepted from pensionable employment by other than paragraph 6(2)(j.1) of the Act is pensionable employment.

• (2) Where an employer does not make the election referred to in paragraph (1)(b), the employment of an Indian, as defined in the Indian Act, in a year in Canada, to the extent the employment is excepted from pensionable employment solely pursuant to paragraph 6(2)(j.1) of the Act, may be included in pensionable employment if

  • (a) the Indian is resident in Canada for the purposes of the Income Tax Act;

  • (b) the employment is not pensionable employment by virtue of any other provision of the Act or these Regulations;

  • (c) the Indian makes an election in accordance with subsection 13(3) of the Act; and

  • (d) the Indian pays the contribution referred to in section 10 of the Act within one year after April 30 of the following year or within one year after the day on which an amount is refunded to the employee under section 38 of the Act.