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

Regulations are current to 2019-02-28 and last amended on 2019-02-01. Previous Versions

PART IIIEmployment Included in or Excepted from Pensionable Employment by Regulation (continued)

Employment Outside Canada

  •  (1) Pensionable employment includes employment outside Canada (except employment in international transportation) that would be pensionable employment if it were in Canada, if the employee employed therein

    • (a) ordinarily reports for work at an establishment in Canada of his employer;

    • (b) is resident in Canada and is paid at or from an establishment in Canada of his employer;

    • (c) is an employee, other than an employee engaged locally outside Canada,

      • (i) of Her Majesty in right of Canada, or

      • (ii) of Her Majesty in right of that province (if employment by Her Majesty in right of that province has been included in pensionable employment by regulation in accordance with paragraph 7(1)(e) of the Act),

      who was resident in Canada immediately prior to becoming so employed outside Canada or who is in receipt of a representation allowance;

    • (d) performs services in a country other than Canada under an international development assistance program of the Government of Canada prescribed as such pursuant to paragraph 250(1)(d) of the Income Tax Act and was resident in Canada at any time in the three-month period preceding the day on which such services commenced;

    • (e) is the spouse or common-law partner of a person described in paragraph (c) or (d) or of a person described in paragraph 250(1)(b) of the Income Tax Act and

      • (i) is living with that person,

      • (ii) is an employee of Her Majesty in right of Canada or of Her Majesty in right of a province (the government of which has entered into an agreement referred to in paragraph 7(1)(e) of the Act), and

      • (iii) was resident in Canada at any time before becoming so employed outside Canada;

    • (f) is an employee of Her Majesty in right of Canada who is engaged locally outside Canada and if the President of the Treasury Board signifies to the Minister that he wishes the employment of such employee to be included in pensionable employment; or

    • (g) is an employee of Her Majesty in right of a province (the government of which has entered into an agreement referred to in paragraph 7(1)(e) of the Act), who is engaged locally outside Canada and if the government of the province signifies to the Minister that it wishes the employment of such employee to be included in pensionable employment.

  • (2) Pensionable employment includes employment in a country other than Canada (except employment described in subsection (1) or employment in international transportation) by an employer operating in Canada if

    • (a) the employment in that country would be pensionable employment if it were in Canada, and

    • (b) the employee

      • (i) was engaged by the employer at the time when the employee was in and was resident in Canada, or

      • (ii) was engaged by the employer not more than three months after the employee ceased to be employed outside Canada as a member of the Canadian Forces or in the circumstances described in paragraph (1)(c), (d) or (e),

    and the employer has undertaken in prescribed form to make payment of the employee’s contributions and the employer’s contributions in accordance with section 8 in respect of all such employees employed by him in such employment in that country.

  • (3) In this section, the expression an employee engaged locally outside Canada means an employee who is engaged outside Canada for the performance of services outside Canada.

  • SOR/2000-411, s. 1.

Employment in International Transportation

  •  (1) Notwithstanding sections 18, 19, 20 and 21, employment in international transportation described in those sections is not pensionable employment unless it is employment that would be pensionable employment if it were wholly within Canada.

  • (2) Employment in international transportation, except employment therein that is included in pensionable employment by section 18, 19, 20, or 22, is excepted from pensionable employment.

Ships

  •  (1) In the case of an employer who is operating in Canada and who employs persons in international transportation on a ship that is operated under an agreement with the crew that is entered into in Canada, pensionable employment includes

    • (a) when that ship is engaged on a voyage other than an inland voyage, the employment on the ship of any person who has a place of domicile in Canada; and

    • (b) when that ship is engaged on an inland voyage, all persons employed on the ship.

  • (2) Where an employer operating in Canada employs persons in international transportation on a ship that is not operating under an agreement with the crew, pensionable employment includes all employment on the ship if it is being operated mainly in and near Canada.

  • (3) For the purposes of this section, a person has a place of domicile in Canada if

    • (a) the person is a Canadian citizen; or

    • (b) the person is a permanent resident within the meaning of the Immigration and Refugee Protection Act and has a place in Canada to which they return from time to time as their place of permanent abode.

  • (4) The following definitions apply in this section:

    agreement with the crew

    agreement with the crew means articles of agreement entered into under the Canada Shipping Act, 2001. (contrat d’engagement de l’équipage)

    inland voyage

    inland voyage means a voyage on

    • (a) any river, lake or other navigable fresh waters within Canada, including the St. Lawrence River as far seaward as a straight line drawn from Cap-des-Rosiers to West Point, Anticosti Island and from Anticosti Island to the north shore of the St. Lawrence River along a meridian of longitude 63° W.;

    • (b) any part of any lake or river forming part of the inland waters of Canada that lies within the United States;

    • (c) Lake Michigan; or

    • (d) any sheltered waters on the coasts of Canada that are described in Schedule 1 to the Vessel Certificates Regulations. (voyage en eaux internes)

  • 2001, c. 27, s. 273;
  • SOR/2013-208, s. 3.

Aircraft

 Pensionable employment includes employment in international transportation on an aircraft used in the operation of a commercial air service by a person who is licensed to operate an international service and a domestic service under the Canada Transportation Act.

  • SOR/2013-208, s. 4.

Freight and Passenger Trains

  •  (1) Pensionable employment includes, in the case of employment in international transportation on a freight or passenger train operated by a railway company whose principal place of business is in Canada, that part of the employment of a person that is determined by the employer (on a basis approved by the Minister) to be in respect of employment in Canada.

  • (2) Pensionable employment includes, in the case of employment in international transportation on a freight or passenger train operated by a railway company whose principal place of business is outside Canada, that part of the employment of a person who is resident in Canada that is determined by the employer (on a basis approved by the Minister) to be in respect of employment in Canada.

  • (3) In this section, railway company has the same meaning as in the Canada Transportation Act.

  • SOR/2013-208, s. 5.

Motor Vehicles

 Pensionable employment includes employment in international transportation on a motor vehicle that is registered to operate in one or more provinces of Canada and in one or more states of the United States, if

  • (a) the person so employed is resident in Canada; and

  • (b) the motor vehicle is operated for the purposes of an enterprise that is regarded, for the purpose of taxation under the Income Tax Act, as an enterprise of Canada.

  • SOR/2013-208, s. 6.

Employment in Canada by an Employer Resident Outside Canada

  •  (1) The entire employment of a person by an employer who

    • (a) is not resident in Canada, and

    • (b) does not have an establishment in Canada,

    is excepted from pensionable employment.

  • (2) Notwithstanding subsection (1) but subject to subsection (3), pensionable employment includes

    • (a) the employment in Canada of a person

      • (i) who is resident in Canada, and

      • (ii) who is employed by an employer who

        • (A) is not resident in Canada, and

        • (B) does not have an establishment in Canada, and

    • (b) in the case of a person

      • (i) who is resident in Canada, and

      • (ii) who is employed in international transportation on a motor vehicle that is registered to operate in one or more provinces of Canada and in one or more states of the United States and is operated for the purposes of an enterprise that is regarded, for the purpose of taxation under the Income Tax Act, as an enterprise of the United States,

      that part of the employment of such person that is in Canada,

    if the employer has made arrangements satisfactory to the Minister to make payment of the employee’s contributions and the employer’s contributions in respect of that employment in accordance with section 8 and to file information returns in respect of the employment as required by Part II.

  • (3) Where the employment described in paragraph (2)(a) or (b) is in a province providing a comprehensive pension plan, that employment is not included in pensionable employment unless the employer has made arrangements (in place of the arrangements satisfactory to the Minister described in subsection (2)) satisfactory to the authority having the administration of the provincial pension plan for the payment under that plan of contributions in respect of the employment.

  • (4) Paragraph 15(1)(b) of the Act does not apply in respect of the employment of a person in employment that is included in pensionable employment by subsection (2).

  • (5) Where the employer of an employee referred to in subsection (2) does not have an establishment in Canada within the meaning of subsection 4(4) of the Act, the employee shall be deemed to report for work at an establishment of the employer situated in the province

    • (a) where the employee ordinarily works or ordinarily does the most work in Canada; or

    • (b) in any case where a determination cannot be made under paragraph (a), where the employee resides in Canada.

  • SOR/90-829, s. 4;
  • SOR/2013-208, s. 7.
 
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