Foreign employees and employers

Foreign employees

You have to deduct CPP on a non-resident employee's remuneration in the same way you would for a resident employee unless he or she comes from a country where a social security agreement has been signed with Canada.

Foreign employers

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

New legislation allows qualifying non-resident employers (who are certified by CRA and continue to meet certain conditions) an exception to the withholding tax obligation when they pay amounts to non-resident employees for performing the duties of an office or employment in Canada. You will find more information about this legislation and how those employers can ask the CRA to be certified at Non-resident employer certification. To apply for a certification as a non-resident employer, fill out Form RC473, 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 Canada Pension Plan (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.

For additional information, go to Employment outside Canada and Canada's international social security agreements.

Note

If you have questions about coverage under the Quebec Pension Plan (QPP) in other countries, visit Régie des rentes du Québec.

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