-
[...]
-
(2.1) Notwithstanding subsection (1), a person who is not a Canadian citizen or a permanent resident of Canada does not reside in Canada for the purposes of the Act and these Regulations during any period in which he is present in Canada
-
(a) for the purpose of carrying out his duties as a properly accredited diplomat, consular officer, representative or official of
[...]
-
(b) as a member of a military force present in Canada for training or for any other purpose in connection with the defence or security interests of Canada or under any treaty or agreement between Canada and another country;
-
(c) as the spouse, common-law partner or dependant of a person referred to in paragraph (a) or (b) or the dependant of that person’s spouse or common-law partner; or
-
(d) as a member of the staff of or as a person otherwise accompanying a person referred to in paragraph (a), (b) or (c).
-
[...]
-
(5) The absences from Canada referred to in paragraph (4)(c) of a person residing in Canada are absences under the following circumstances:
-
(5.1) Where, by virtue of an agreement entered into under subsection 40(1) of the Act, a person is subject to the Act while residing in a country other than Canada, the absence from Canada of that person, the person’s spouse or common-law partner and the dependants of the person or of the person’s spouse or common-law partner, if the spouse, common-law partner or dependants, as the case may be, reside with the person in that country, shall, for the purposes of an allowance, not be considered to have interrupted the residence or presence in Canada of the person, spouse, common-law partner or dependants.
-
(5.2) Where a person who is resident in Canada is subject to the legislation of a country other than Canada by virtue of an agreement entered into under subsection 40(1) of the Act, and the person’s spouse or common-law partner or the dependant of the person or of the person’s spouse or common-law partner engages in pensionable employment as defined in the Canada Pension Plan or in the plan of a province providing a comprehensive pension plan, any period in such pensionable employment shall, for the purposes of the Act and these Regulations, be considered to be a period of residence in Canada.
-
[...]
-
(8) For the purposes of section 4.1 of the Act as it relates to the requirement of subparagraph 3(1)(c)(iii) of the Act, the prescribed information is,
-
[...]
-
(b) in the case of a person who is not in receipt of and has not been approved for a retirement, disability or survivor’s pension under the Canada Pension Plan or a retirement, disability or surviving spouse’s pension under An Act respecting the Québec Pension Plan, CQLR, c. R-9, information indicating that the person,
-
[...]
-
(ii) for the most recent calendar year for which the filing due date has passed and for at least 40 of the years referred to in subparagraph (i), other than for 1969, 1970 and 1971, filed an income tax return as a resident of Canada with the Minister of National Revenue.
-
(9) For the purposes of subsection (8),
-
(a) in relation to the Canada Pension Plan, basic exemption, contributory period and unadjusted pensionable earnings have the same meaning as in subsection 2(1) of that Act and family allowance recipient has the same meaning as in subsection 42(1) of that Act; and
-
(b) in relation to An Act respecting the Québec Pension Plan, R.S.Q., c. R-9, recipient of family benefits, personal exemption, unadjusted pensionable earnings and contributory period have the same meaning as in paragraph 1(v) and sections 43, 98 and 101 of that Act respectively.
