Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
February 22, 1990
CPP/UIC COVERAGE Provincial and
International
POLICY & LEGISLATIVE SECTION Relations Division
SOURCE DEDUCTIONS DIVISION A. Watson
957-2072
Attention: Pauline Tourangeau
HBW 4131-U3
EACC8840
19(1)
After a review of the information provided by 24(1)
the United States employer, we are of the view that the current
wording of the agreement would not apply to this type of
assignment. Such a case would normally be addressed under the
saving provision of the agreement in concert with the U.S.
competent authority. However, this case is not unlike the ones
we have had under the German Social Security Agreement. In each
and every one of these cases the German authorities have accepted
and approved requests under the saving provision of that
agreement.
It is our view and recommendation that we proceed with the
issuing of the certificate as requested. This decision is made
on the basis that the employee remains covered for Canada Pension
Plan through the Canadian employer, 24(1) In
addition 24(1)
The certificate would eliminate double coverage which is one of the main objectives of these agreements.
Yours sincerely,
C. Savage
A/Director
Provincial and International
Relations Division
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© His Majesty the King in Right of Canada, 1990
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© Sa Majesté le Roi du Chef du Canada, 1990
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