Canada Pension Plan Regulations — 16
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. SOR/2000-411, s. 1