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Canada Pension Plan Regulations

Version of section 21 from 2006-03-22 to 2013-11-21:

 Pensionable employment includes employment in international transportation in respect of a motor vehicle that is licensed 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.

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