Old Age Security Regulations — 21
or in the plan of a province providing a comprehensive pension plan, any period in such pensionable employment shall, for the purposes of the Act and these Regulations, be considered to be a period of residence in Canada. (5.3) Where, by virtue of an agreement entered into under subsection 40(1) of the Act, a person is subject to the legislation of a country other than Canada, that person shall, for the purposes of the Act and these Regulations, be deemed not to be resident in Canada. (6) For the purposes of paragraph (5)(f), dependent person means, with respect to a person who was absent from Canada in any of the circumstances specified in paragraph (5)(a) or (b), that person’s father, mother, brother, sister, child or foster child or the father, mother, child or foster child of the person’s spouse or common-law partner. (7) Dependant means (a) with respect to a person who does not reside in Canada within the meaning of subsection (2.1), (b) with respect to a person who is deemed to be resident in Canada within the meaning of subsection (5.1), or (c) with respect to a person referred to in subsection (5.2) who, while resident in Canada is subject to the legislation of a country other than Canada, that person’s father, mother, brother, sister, child or foster child or the father, mother, child or foster child of the person’s spouse or common-law partner. (8) For the purposes of section 4.1 of the Act as it relates to the requirement of subparagraph 3(1)(c)(iii) of the Act, the prescribed information is, (a) in the case of a person who is in receipt of or has been approved for a retirement, disability or survivor’s pension under the Canada Pension Plan or a retirement, disability or surviving spouse’s pension under An Act respecting the Québec Pension Plan , CQLR, c. R-9, information indicating that the person, for at least 40 years, for all or part of each of those years, (i) had unadjusted pensionable earnings under the Canada Pension Plan that were above the person’s basic exemption for that year, or had unadjusted pensionable earnings under An Act respecting the Québec Pension Plan that were above the person’s personal exemption for that year, (ii) received a retirement pension or disability pension under either the Canada Pension Plan or An Act respecting the Québec Pension Plan , or (iii) had time excluded from a contributory period under the Canada Pension Plan because the person was a family allowance recipient, or had time not included in a contributory period under An Act respecting the Québec Pension Plan because the person was a recipient of family benefits; or (b) in the case of a person who is not in receipt of and has not been approved for a retirement, disability or survivor’s pension under the Canada Pension Plan or a retirement, disability or surviving spouse’s pension under An Act respecting the Québec Pension Plan , CQLR, c. R-9, information indicating that the person, (i) for at least 40 years, for all or part of each of those years, met the requirements set out in subparagraph (a)(i), (ii) or (iii), and (ii) for the most recent calendar year for which the filing due date has passed and for at least 40 of the years referred to in subparagraph (i), other than for 1969, 1970 and 1971, filed an income tax return as a resident of Canada with the Minister of National Revenue. (9) For the purposes of subsection (8), (a) in relation to the Canada Pension Plan , basic exemption , contributory period and unadjusted pensionable earnings have the same meaning as in subsection 2(1) of that Act and family allowance recipient has the same meaning as in subsection 42(1) of that Act; and (b) in relation to An Act respecting the Québec Pension Plan , R.S.Q., c. R-9, recipient of family benefits , personal exemption , unadjusted pensionable earnings and contributory period have the same meaning as in paragraph 1(v) and sections 43, 98 and 101 of that Act respectively. SOR/81-285, s. 5; SOR/83-84, ss. 2, 3; SOR/89-269, s. 6;