Canada Pension Plan Regulations
21 Pensionable employment includes employment in international transportation in respect of a motor vehicle that is licensed 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.
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