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

29 Pensionable employment includes employment in Canada that is excepted from pensionable employment by virtue of

• (a) section 28, or

• (b) paragraph 6(2)(a), 6(2)(b) or 6(2)(j) of the Act

of an employee in a year who

• (c) is resident in Canada in the year for the purposes of the Income Tax Act;

• (d) is not, in respect of that employment, in pensionable employment by virtue of any other provision of the Act or these Regulations;

• (e) elects in accordance with subsection 13(3) of the Act for the purposes of section 10 thereof; and

• (f) pays the contributions referred to in section 10 of the Act within one year after April 30 of the following year or within one year after the day on which an amount is refunded to the employee under section 38 of the Act.