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2 [Repealed, SOR/2015-158, s. 4]

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4 [Repealed, SOR/2015-158, s. 4]

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7 [Repealed, SOR/88-239, s. 2]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10 to 12 [Repealed, SOR/88-239, s. 2]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14 [Repealed, SOR/2015-158, s. 4]

15 [Repealed, SOR/80-877, s. 3]

16 to 19 [Repealed, SOR/2015-158, s. 4]

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.