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Canada has several reciprocal agreements which can be found at Search the Treaty List (Global Affairs Canada). These remove the obligation to pay employee and employer CPP provided that a certificate of coverage is in place for a 'detached employee'. Note that they generally only apply to CPP.

A 'detachment' occurs when an employee is temporarily assigned, posted, or seconded to another country for a specific period. A worker is not considered detached if they have been permanently transferred or appointed to a position in another country.

The period of detachment is defined in the agreements and may differ between different countries. It can range from 24 to 60 months. A table summarising the maximum period of initial detachment can be found on Canada.ca.

Note that certain employments are exempted under Canada Pension Plan, s 6(2) from being pensionable employments (see CPP). For these employments contributions to CPP are not required under domestic law, unless a reciprocal agreement applies.