Canada Pension Plan Regulations

15 (1) In this Part,

employer operating in Canada

employer operating in Canada includes

• (a) Her Majesty in right of Canada,

• (b) Her Majesty in right of a 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,

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

• (d) any employer who has an establishment in Canada and who

  • (i) is subject to income tax under Part I of the Income Tax Act, or

  • (ii) but for section 149 of the Income Tax Act, would be subject to income tax under Part I of that Act,

  for any taxation year for which he has taxable income; (employeur exerçant des opérations au Canada)

employment in international transportation

employment in international transportation means employment that is primarily engaged in by a person in a pay period and that is performed partly within and partly outside Canada on

• (a) a ship,

• (b) an aircraft used in the operation of a commercial air service by a person who is licensed to operate an international service under the Canada Transportation Act,

• (c) a freight or passenger train, or

• (d) 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; (emploi dans le transport international)

establishment in Canada

establishment in Canada, with respect to an employer, means any office, warehouse, factory, oil well, gas well, mine, workshop, farm, timber land, pier, wharf, school, college, club, residence, hotel, motel, restaurant, tavern, bar or any other place or premises in Canada that is owned, leased or licensed by the employer and where the employer or one or more of his employees works or reports for work or from or at which one or more of his employees are paid; (établissement au Canada)

ship

ship means a vessel, boat or craft, used or designed to be used in navigation in, on, through or immediately above water. (navire)

(2) All other words and expressions in this Part have the same meaning as in Part I.