Canada Pension Plan Regulations (C.R.C., c. 385)

PART IIInformation Returns

Interpretation

9 In this Part, all words and expressions have the same meaning as in Part I.

Filing of Employer’s Returns

• 10 (1) Subject to subsection (2), every person who has made a payment of remuneration during a year to an employee employed by him in pensionable employment shall, without notice or demand therefor, file with the Minister an information return for that year in prescribed form on or before the last day of February of the year next following.

• (2) A person carrying on a business or activity with respect to which he employs employees in pensionable employment shall, if he ceases to carry on that business or activity, within 30 days of so ceasing and without notice or demand therefor, file with the Minister, with respect to those employees, the information return required by subsection (1).

11 Every person who makes or has made a payment of remuneration at any time to an employee employed in pensionable employment shall on demand by registered letter from the Minister make an information return in prescribed form containing the information required therein and shall file the return with the Minister within such reasonable time as may be stipulated in the registered letter.

Legal Representatives and Others

• 12 (1) When a person who is required to make a return under this Part for a year dies before having made the return, the return shall be filed by his legal representatives within 90 days of his death and shall be in respect of that year or, if the return is required in respect of the year in which he dies, in respect of that part thereof prior to his death.

• (2) Every trustee in bankruptcy, assignee, liquidator, curator, receiver, trustee or committee and every agent or other person administering, managing, winding-up, controlling or otherwise dealing with the property, business or estate of a person who has not filed a return for a year as required by this Part shall file such return on that person’s behalf.

Distribution of Employee’s Portion of Return

• 13 (1) Every person required by section 10 or 12 to file an information return for a year with the Minister shall supply, to each employee in respect of whose remuneration the return relates, two copies of the portion of the return relating to that employee.

• (2) The copies referred to in subsection (1) shall, on or before the day the information return is required to be filed with the Minister, be sent to the employee by mail at his latest known address or be delivered to him in person.

• (3) A person may send an information return, as required under subsection (1), in an electronic format if the person has received the express consent of the employee in writing or in an electronic format and, in that case, the person shall send a single copy of the information return to the employee on or before the date on which the return is to be filed with the Minister.

• (4) A person who has not received the express consent of the employee in accordance with subsection (3) may still provide the information return to the employee, as required under subsection (1), in an electronic format unless the person is precluded from doing so under subsection 209(5) of the Income Tax Regulations. The person shall send a single copy of the information return to the employee, on or before the date on which the return is to be filed with the Minister.

Penalties

• 14 (1) Every person who fails to file a return as and when required by this Part is liable to a penalty of $10 for each day of default, but not exceeding in all $250.

• (2) Every person who fails to comply with section 13 is liable to a penalty of $10 for each day of default, but not exceeding in all $250.

PART IIIEmployment Included in or Excepted from Pensionable Employment by Regulation

Interpretation

• 15 (1) In this Part,

  employer operating in Canada

  employer operating in Canada includes

  • (a) Her Majesty in right of Canada,

  • (b) Her Majesty in right of a province, if employment by Her Majesty in right of that province has been included in pensionable employment by regulation in accordance with paragraph 7(1)(e) of the Act,

  • (c) an agent of Her Majesty in right of a province, if employment by that agent has been included in pensionable employment by regulation in accordance with paragraph 7(1)(e) of the Act, and

  • (d) any employer who has an establishment in Canada and who

    • (i) is subject to income tax under Part I of the Income Tax Act, or

    • (ii) but for section 149 of the Income Tax Act, would be subject to income tax under Part I of that Act,

    for any taxation year for which he has taxable income; (employeur exerçant des opérations au Canada)

  employment in international transportation

  employment in international transportation means employment that is primarily engaged in by a person in a pay period and that is performed partly within and partly outside Canada on

  • (a) a ship,

  • (b) an aircraft used in the operation of a commercial air service by a person who is licensed to operate an international service under the Canada Transportation Act,

  • (c) a freight or passenger train, or

  • (d) 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; (emploi dans le transport international)

  establishment in Canada

  establishment in Canada, with respect to an employer, means any office, warehouse, factory, oil well, gas well, mine, workshop, farm, timber land, pier, wharf, school, college, club, residence, hotel, motel, restaurant, tavern, bar or any other place or premises in Canada that is owned, leased or licensed by the employer and where the employer or one or more of his employees works or reports for work or from or at which one or more of his employees are paid; (établissement au Canada)

  ship

  ship means a vessel, boat or craft, used or designed to be used in navigation in, on, through or immediately above water. (navire)

• (2) All other words and expressions in this Part have the same meaning as in Part I.

Employment Outside Canada

• 16 (1) Pensionable employment includes employment outside Canada (except employment in international transportation) that would be pensionable employment if it were in Canada, if the employee employed therein

  • (a) ordinarily reports for work at an establishment in Canada of his employer;

  • (b) is resident in Canada and is paid at or from an establishment in Canada of his employer;

  • (c) is an employee, other than an employee engaged locally outside Canada,

    • (i) of Her Majesty in right of Canada, or

    • (ii) of Her Majesty in right of that province (if employment by Her Majesty in right of that province has been included in pensionable employment by regulation in accordance with paragraph 7(1)(e) of the Act),

    who was resident in Canada immediately prior to becoming so employed outside Canada or who is in receipt of a representation allowance;

  • (d) performs services in a country other than Canada under an international development assistance program of the Government of Canada prescribed as such pursuant to paragraph 250(1)(d) of the Income Tax Act and was resident in Canada at any time in the three-month period preceding the day on which such services commenced;

  • (e) is the spouse or common-law partner of a person described in paragraph (c) or (d) or of a person described in paragraph 250(1)(b) of the Income Tax Act and

    • (i) is living with that person,

    • (ii) is an employee of Her Majesty in right of Canada or of Her Majesty in right of a province (the government of which has entered into an agreement referred to in paragraph 7(1)(e) of the Act), and

    • (iii) was resident in Canada at any time before becoming so employed outside Canada;

  • (f) is an employee of Her Majesty in right of Canada who is engaged locally outside Canada and if the President of the Treasury Board signifies to the Minister that he wishes the employment of such employee to be included in pensionable employment; or

  • (g) is an employee of Her Majesty in right of a province (the government of which has entered into an agreement referred to in paragraph 7(1)(e) of the Act), who is engaged locally outside Canada and if the government of the province signifies to the Minister that it wishes the employment of such employee to be included in pensionable employment.

• (2) Pensionable employment includes employment in a country other than Canada (except employment described in subsection (1) or employment in international transportation) by an employer operating in Canada if

  • (a) the employment in that country would be pensionable employment if it were in Canada, and

  • (b) the employee

    • (i) was engaged by the employer at the time when the employee was in and was resident in Canada, or

    • (ii) was engaged by the employer not more than three months after the employee ceased to be employed outside Canada as a member of the Canadian Forces or in the circumstances described in paragraph (1)(c), (d) or (e),

  and the employer has undertaken in prescribed form to make payment of the employee’s contributions and the employer’s contributions in accordance with section 8 in respect of all such employees employed by him in such employment in that country.

• (3) In this section, the expression an employee engaged locally outside Canada means an employee who is engaged outside Canada for the performance of services outside Canada.

Employment in International Transportation

• 17 (1) Notwithstanding sections 18, 19, 20 and 21, employment in international transportation described in those sections is not pensionable employment unless it is employment that would be pensionable employment if it were wholly within Canada.

• (2) Employment in international transportation, except employment therein that is included in pensionable employment by section 18, 19, 20, or 22, is excepted from pensionable employment.

Ships

• 18 (1) In the case of an employer who is operating in Canada and who employs persons in international transportation on a ship that is operated under an agreement with the crew that is entered into in Canada, pensionable employment includes

  • (a) when that ship is engaged on a voyage other than an inland voyage, the employment on the ship of any person who has a place of domicile in Canada; and

  • (b) when that ship is engaged on an inland voyage, all persons employed on the ship.

• (2) Where an employer operating in Canada employs persons in international transportation on a ship that is not operating under an agreement with the crew, pensionable employment includes all employment on the ship if it is being operated mainly in and near Canada.

• (3) For the purposes of this section, a person has a place of domicile in Canada if

  • (a) the person is a Canadian citizen; or

  • (b) the person is a permanent resident within the meaning of the Immigration and Refugee Protection Act and has a place in Canada to which they return from time to time as their place of permanent abode.

• (4) The following definitions apply in this section:

  agreement with the crew

  agreement with the crew means articles of agreement entered into under the Canada Shipping Act, 2001. (contrat d’engagement de l’équipage)

  inland voyage

  inland voyage means a voyage on

  • (a) any river, lake or other navigable fresh waters within Canada, including the St. Lawrence River as far seaward as a straight line drawn from Cap-des-Rosiers to West Point, Anticosti Island and from Anticosti Island to the north shore of the St. Lawrence River along a meridian of longitude 63° W.;

  • (b) any part of any lake or river forming part of the inland waters of Canada that lies within the United States;

  • (c) Lake Michigan; or

  • (d) any sheltered waters on the coasts of Canada that are described in Schedule 1 to the Vessel Safety Certificates Regulations. (voyage en eaux internes)

Aircraft

19 Pensionable employment includes employment in international transportation on an aircraft used in the operation of a commercial air service by a person who is licensed to operate an international service and a domestic service under the Canada Transportation Act.

Freight and Passenger Trains

• 20 (1) Pensionable employment includes, in the case of employment in international transportation on a freight or passenger train operated by a railway company whose principal place of business is in Canada, that part of the employment of a person that is determined by the employer (on a basis approved by the Minister) to be in respect of employment in Canada.

• (2) Pensionable employment includes, in the case of employment in international transportation on a freight or passenger train operated by a railway company whose principal place of business is outside Canada, that part of the employment of a person who is resident in Canada that is determined by the employer (on a basis approved by the Minister) to be in respect of employment in Canada.

• (3) In this section, railway company has the same meaning as in the Canada Transportation Act.

Motor Vehicles

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.

Employment in Canada by an Employer Resident Outside Canada

• 22 (1) The entire employment of a person by an employer who

  • (a) is not resident in Canada, and

  • (b) does not have an establishment in Canada,

  is excepted from pensionable employment.

• (2) Notwithstanding subsection (1) but subject to subsection (3), pensionable employment includes

  • (a) the employment in Canada of a person

    • (i) who is resident in Canada, and

    • (ii) who is employed by an employer who

      • (A) is not resident in Canada, and

      • (B) does not have an establishment in Canada, and

  • (b) in the case of a person

    • (i) who is resident in Canada, and

    • (ii) who is employed 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 and 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 the United States,

    that part of the employment of such person that is in Canada,

  if the employer has made arrangements satisfactory to the Minister to make payment of the employee’s contributions and the employer’s contributions in respect of that employment in accordance with section 8 and to file information returns in respect of the employment as required by Part II.

• (3) Where the employment described in paragraph (2)(a) or (b) is in a province providing a comprehensive pension plan, that employment is not included in pensionable employment unless the employer has made arrangements (in place of the arrangements satisfactory to the Minister described in subsection (2)) satisfactory to the authority having the administration of the provincial pension plan for the payment under that plan of contributions in respect of the employment.

• (4) Paragraph 15(1)(b) of the Act does not apply in respect of the employment of a person in employment that is included in pensionable employment by subsection (2).

• (5) Where the employer of an employee referred to in subsection (2) does not have an establishment in Canada within the meaning of subsection 4(4) of the Act, the employee shall be deemed to report for work at an establishment of the employer situated in the province

  • (a) where the employee ordinarily works or ordinarily does the most work in Canada; or

  • (b) in any case where a determination cannot be made under paragraph (a), where the employee resides in Canada.