if a person is subject to the legislation of the Republic of Poland during any period of presence or residence in the territory of Canada, that period shall not be considered
as a period of residence in Canada for that person; it shall also not be considered
as a period of residence in Canada for that person’s spouse or common-law partner and dependants who reside with him or her and who are not subject to the
Canada Pension Plan or to the comprehensive pension plan of a province of Canada by reason of employment or self-employment.