Foreign employees and employers
You have to deduct CPP on a non-resident employee’s remuneration in the same way you would for a resident employee unless they come from a country with which Canada has signed a social security agreement. For more information, see Non-resident employees who carry out services in Canada.
If you are an employer who does not have a place of business in Canada, you can apply to have employment that you provide in Canada (for resident or non-resident employees) covered under the CPP. This coverage is optional.
Even if your country does not have a social security agreement with Canada, you can apply for coverage by filling out Form CPT13, Application for an Employer Resident Outside Canada to Cover Employment in Canada Under the Canada Pension Plan.
Employment in Canada by certified non-resident employers
There is an exception to the withholding tax obligation for qualifying non-resident employers (who are certified by the CRA and who continue to meet certain conditions) when they pay amounts to non-resident employees for performing the duties of an office or employment in Canada. In other words, a qualifying non-resident employer paying a qualifying non-resident employee working in Canada will not be required to withhold and remit any amount of tax to the CRA. For more information about the certification process or your obligations as a qualifying non-resident employer, go to Non-resident employer certification. To send a request for certification as a non-resident employer, fill in the form Application for Non-Resident Employer Certification.
Canada’s social security agreements with other countries
Canada has reciprocal social security agreements with other countries. These agreements ensure that only one plan covers an employee—the CPP or a foreign social security plan.
To find out which country has CPP coverage provisions with Canada and to get the specific CPT application form number, see Canada’s social agreements with other countries.
You can get an application form for coverage or for extending coverage under the CPP by going to Forms and publications.
If you have questions about coverage under the Quebec Pension Plan (QPP) in other countries, go to la Retraite Québec.
Forms and publications
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