Canada Pension Plan — C-8 4
Application in respect of province providing comprehensive pension plan 4 (1) Notwithstanding anything in this Act, except as provided in subsection (2), (a) the provisions of this Act with respect to the making of contributions by employees and employers in respect of pensionable employment and the provisions of Part III with respect to employees in pensionable employment do not apply in relation to employment in a province providing a comprehensive pension plan; and (b) the provisions of this Act with respect to the making of contributions by persons for any year in respect of self-employed earnings do not apply in relation to persons who on the last day of that year were resident in a province providing a comprehensive pension plan. Exception (2) Subject to subsection (3), all of the provisions of this Act apply to (a) employment by Her Majesty in right of Canada or by an agent of Her Majesty in right of Canada in a province providing a comprehensive pension plan, and (b) any employment in a province providing a comprehensive pension plan if and to the extent that the establishment and operation of the plan referred to in paragraph (a) or (b) of the definition province providing a comprehensive pension plan in subsection 3(1), as the case may be, in relation to persons employed in that employment is outside the legislative authority of the legislature of that province, as though that employment were employment in a province other than a province providing a comprehensive pension plan. Agreement with government of province providing comprehensive pension plan (3) The Minister of Employment and Social Development, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an agreement with the government of a province providing a comprehensive pension plan whereby, in accordance with such terms and conditions as may be set out in the agreement, any persons employed in employment described in subsection (2), and any employers of any persons employed in such employment, with respect to any persons so employed, shall be subject to the provisions of the provincial pension plan of that province in all respects as though the establishment and operation of that plan in relation to any persons so employed were within the legislative authority of the legislature of that province, and with respect to any period while the agreement continues in force, the agreement has the force of law according to the provisions thereof. Province in which person deemed employed (4) For the purposes of this Act, a person shall be deemed to be employed in the province in which the establishment of his employer to which he reports for work is situated, and where the employee is not required to report for work at any establishment of his employer, he shall be deemed to be employed in the province in which the establishment of his employer from which his remuneration is paid is situated. Reference to last day of year (5) A reference in paragraph (1)(b) to the last day of a year shall, in the case of a person who resided in Canada at any time in that year but ceased to reside in Canada before the last day thereof, be deemed to be a reference to the last day in that year on which he resided in Canada. R.S., 1985, c. C-8, s. 4; 1996, c. 11, s. 95; 2005, c. 35, s. 67; 2012, c. 19, s. 694; 2013, c. 40, s. 238