Canada Pension Plan Regulations

29 Pensionable employment includes employment in Canada that is excepted from pensionable employment by virtue of

• (a) section 28, or

• (b) paragraph 6(2)(a), 6(2)(b) or 6(2)(j) of the Act

of an employee in a year who

• (c) is resident in Canada in the year for the purposes of the Income Tax Act;

• (d) is not, in respect of that employment, in pensionable employment by virtue of any other provision of the Act or these Regulations;

• (e) elects in accordance with subsection 13(3) of the Act for the purposes of section 10 thereof; and

• (f) pays within one year from April 30th in the following year the contribution required to be made under section 10 of the Act.