Canada Pension Plan Regulations

21 Pensionable employment includes employment in international transportation on a motor vehicle that is registered to operate in one or more provinces of Canada and in one or more states of the United States, if

• (a) the person so employed is resident in Canada; and

• (b) the motor vehicle is operated for the purposes of an enterprise that is regarded, for the purpose of taxation under the Income Tax Act, as an enterprise of Canada.