Canada Pension Plan Regulations

20 (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, the expression railway company has the same meaning as in the Railway Act.