Employment in a country where a social security agreement has been signed with Canada
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Employment in a country where a social security agreement has been signed with Canada
If there is a social security agreement between Canada and the country where the worker is performing services, that agreement must be considered to determine whether the employment is pensionable. Unless it is excluded under subsection 6(2) of the Canada Pension Plan, an employment is considered pensionable if one of the following conditions are met:
- the employer operates in Canada;
- the employer undertakes to pay both the employee's and the employer's contributions, and to file the required information slip (T4);
Where neither of the conditions above are met, the employment could still be pensionable if the worker complies with the following conditions:
- the employee is a resident of Canada;
- the employee is not in an employment that would be pensionable under another provision of the Canada Pension Plan or the Canada Pension Plan Regulations;
- the employee elects to pay contributions within one year from June 15 of the year following the year in which the employment took place. (For example, if the employee's employment ended in August 2016, the employee has one year, starting June 15, 2017 and ending June 15, 2018, in which to choose to pay contributions);
- the employee pays the required contributions.
A certificate of coverage may be requested to confirm that the employment is pensionable in Canada. This request must be sent to the following address:
Canada Revenue Agency
CPP/EI Rulings Division
Social Security Unit
320 Queen Street, Tower A
Ottawa ON K1A 0L5
For more information on the countries that have social security agreements with Canada, see Canada's social security agreements with other countries.
- Date modified:
- 2017-01-05