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

30 Pensionable employment includes employment in Canada, that is excepted from pensionable employment by virtue of subsection 22(1), of an employee in a year by an employer who

• (a) is not resident in Canada, and

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

if the employee complies with the requirements of paragraphs 29(c) to (f) in respect of the year.