Canada Pension Plan Regulations

1 New Zealand

Employment in Canada by the Government of New Zealand of a person who

• (a) is a subject or citizen of New Zealand; or

• (b) is exempt from Canadian income tax by virtue of the New Zealand-Canada Tax Convention.

2 United Kingdom of Great Britain and Northern Ireland

Employment in Canada by the Government of the United Kingdom of Great Britain and Northern Ireland of a person who

• (a) is not a citizen of Canada; or

• (b) is not permanently resident in Canada.

3 Australia

Employment in Canada by the Government of Australia of a person who

• (a) is not a citizen of Canada; or

• (b) is not permanently resident in Canada.

4 Finland

Employment in Canada by the Government of Finland of a person who

• (a) is a subject or citizen of Finland; or

• (b) is exempt from Canadian income tax by virtue of the Canada-Finland Tax Convention.

5 France

Employment in Canada by the Government of France of a person who

• (a) contributes to a pension plan of the French Republic or on behalf of whom contributions are made to a pension plan by the French Republic; or

• (b) is exempt from Canadian income tax.

6 United States

Employment in Canada by the Government of the United States of a person who

• (a) is a citizen of the United States;

• (b) participates in the Civil Service Retirement System of the United States or other pension plan financed by the Government of the United States, where that person has participated in that System or plan continuously since before October 1, 1983 and has elected not to participate in the Canada Pension Plan; or

• (c) is not a locally engaged employee of the Government of the United States.

7 [Repealed, SOR/88-239, s. 2]

8 Japan

Employment in Canada by the Government of Japan of a person who

• (a) is a national of Japan and is neither a national of nor permanently resident in Canada; or

• (b) is exempt from Canadian income tax by virtue of the Canada-Japan Income Tax Convention Act, 1965.

9 India

Employment in Canada by the Government of India of a person who is exempt from Canadian income tax by virtue of paragraph 149(1)(a) or (b) of the Income Tax Act.

10 to 12 [Repealed, SOR/88-239, s. 2]

13 South Africa

Employment in Canada by the Government of the Republic of South Africa of a person who is exempt from Canadian income tax by virtue of paragraph 149(1)(a) or (b) of the Income Tax Act.

14 Federal Republic of Germany

Employment in Canada by the Government of the Federal Republic of Germany at its official missions and posts of a person

• (a) who is a German national; or

• (b) who contributes to a pension plan of the Federal Republic of Germany by virtue of a bilateral or multilateral agreement or any supranational regulations.

15 [Repealed, SOR/80-877, s. 3]

16 Ireland

Employment in Canada by the Government of Ireland of a person who

• (a) is a citizen of Ireland and is not permanently resident in Canada; or

• (b) is exempt from Canadian income tax by virtue of paragraph 149(1)(a) or (b) of the Income Tax Act.

17 Trinidad and Tobago

Employment in Canada by the Government of Trinidad and Tobago of a person who

• (a) is a subject or citizen of Trinidad and Tobago and is not permanently resident in Canada; or

• (b) is by virtue of paragraph 149(1)(a) or (b) of the Income Tax Act exempt from Canadian income tax.

18 Israel

Employment in Canada by the Government of Israel of a person who

• (a) is a citizen of Israel and is not permanently resident in Canada; or

• (b) is exempt from income tax by virtue of paragraph 149(1)(a) or (b) of the Income Tax Act.

19 Antigua and Barbuda

Employment in Canada by the Government of Antigua and Barbuda of a person who is exempt from Canadian income tax by virtue of paragraph 149(1)(a) of the Income Tax Act.

20 Malaysia

Employment in Canada by the Government of Malaysia of a person who

• (a) is exempt from Canadian income tax by virtue of paragraph 149(1)(a) of the Income Tax Act; or

• (b) participates in the Government of Malaysia’s non-contributory gratuity scheme.

21 Senegal

Employment in Canada by the Government of Senegal of a person who

• (a) is a citizen of Senegal and is not permanently resident in Canada; or

• (b) is exempt from Canadian income tax by virtue of paragraph 149(1)(a) or (b) of the Income Tax Act.