Canada Pension Plan Regulations

22 (1) The entire employment of a person by an employer who

• (a) is not resident in Canada, and

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

is excepted from pensionable employment.

(2) Notwithstanding subsection (1) but subject to subsection (3), pensionable employment includes

• (a) the employment in Canada of a person

  • (i) who is resident in Canada, and

  • (ii) who is employed by an employer who

    • (A) is not resident in Canada, and

    • (B) does not have an establishment in Canada, and

• (b) in the case of a person

  • (i) who is resident in Canada, and

  • (ii) who is employed in international transportation on 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 and 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 the United States,

  that part of the employment of such person that is in Canada,

if the employer has made arrangements satisfactory to the Minister to make payment of the employee’s contributions and the employer’s contributions in respect of that employment in accordance with section 8 and to file information returns in respect of the employment as required by Part II.

(3) Where the employment described in paragraph (2)(a) or (b) is in a province providing a comprehensive pension plan, that employment is not included in pensionable employment unless the employer has made arrangements (in place of the arrangements satisfactory to the Minister described in subsection (2)) satisfactory to the authority having the administration of the provincial pension plan for the payment under that plan of contributions in respect of the employment.

(4) Paragraph 15(1)(b) of the Act does not apply in respect of the employment of a person in employment that is included in pensionable employment by subsection (2).

(5) Where the employer of an employee referred to in subsection (2) does not have an establishment in Canada within the meaning of subsection 4(4) of the Act, the employee shall be deemed to report for work at an establishment of the employer situated in the province

• (a) where the employee ordinarily works or ordinarily does the most work in Canada; or

• (b) in any case where a determination cannot be made under paragraph (a), where the employee resides in Canada.