Canada Pension Plan

Marginal note:Pensionable employment

• 6 (1) Pensionable employment is

  • (a) employment in Canada that is not excepted employment;

  • (b) employment in Canada under Her Majesty in right of Canada that is not excepted employment; or

  • (c) employment included in pensionable employment by a regulation made under section 7.

• Marginal note:Excepted employment

  (2) Excepted employment is

  • (a) employment in agriculture or an agricultural enterprise, horticulture, fishing, hunting, trapping, forestry, logging or lumbering by an employer who either pays the employee less than two hundred and fifty dollars in cash remuneration in a year or employs the employee, on terms providing for payment of cash remuneration, for a period of less than twenty-five working days in a year;

  • (b) employment of a casual nature otherwise than for the purpose of the employer’s trade or business;

  • (c) employment as a teacher on exchange from a country other than Canada;

  • (d) employment of a person by the person’s spouse or common-law partner, unless the remuneration paid to the person may be deducted under the Income Tax Act in computing the income of the spouse or common-law partner;

  • (e) employment of a member of a religious order who has taken a vow of perpetual poverty and whose remuneration is paid either directly or by the member to the order;

  • (f) employment for which no cash remuneration is paid where the person employed is the child of, or is maintained by, the employer;

  • (g) employment as a member of the Canadian Forces or the Royal Canadian Mounted Police, except as provided by any other Act of Parliament;

  • (h) employment in Canada by an employer who employs persons in Canada but under the terms of a reciprocal agreement between the Government of Canada and the government of another country is exempt from liability to make the contributions imposed on an employer by this Act;

  • (i) employment by Her Majesty in right of a province or by an agent of Her Majesty in right of a province;

  • (j) employment in Canada by the government of a country other than Canada or by an international organization;

  • (j.1) employment of an Indian, as defined in the Indian Act, in respect of which the earnings are not included in computing income for purposes of the Income Tax Act; or

  • (k) employment excepted from pensionable employment by a regulation made under section 7.