Canada Pension Plan Regulations

34.1 (1) Notwithstanding any other provision of this Part

• (a) subject to paragraphs 6(2)(a) to (i), (j.1) and (k) of the Act, if by virtue of any of the circumstances described in an agreement entered into under subsection 107(1) of the Act the legislation of Canada applies to a person in any year, the employment of that person in those circumstances is included in pensionable employment for that year, if

  • (i) his employer is an employer operating in Canada within the meaning given to that term by subsection 15(1),

  • (ii) his employer has, in respect of that employment, given an undertaking in prescribed form to pay the employee’s contributions and the employer’s contributions under sections 8 and 9 respectively, of the Act for the year and to file information returns in accordance with Part II, or

  • (iii) in any case where his employer is not an employer operating in Canada and has not given the undertaking described in subparagraph (ii) or has not complied with the undertaking in the year, that person complies with the requirements of paragraphs 29(c) to (f) in respect of that year; and

• (b) where by virtue of any of the circumstances described in an agreement entered into under subsection 107(1) of the Act the legislation of the other country that is a party to the agreement applies to a person in any year, the employment of that person in those circumstances is excepted from pensionable employment for that year.

(2) 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 virtue of subparagraph (1)(a)(ii).

(3) For the purposes of this section, legislation has the meaning assigned to that term by the applicable agreement.