As detailed by CRA guidance CPP is payable if the employee is a Canadian resident, paid from an employer's place of business in Canada. However, a reciprocal agreement may keep a foreign employee on assignment to Canada within their home country social security system in which case CPP would not be due (see 6.1.2).
6.3.1ÌýÌýÌýÌý Inbound employee to Québec
Special rules regarding residence status
A foreign employee who spends more than 182 days in Québec in a year is deemed to be resident in Québec throughout the year (see Tolley's Global Mobility: Personal Taxes,
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Web page updated on 17 Mar 2025 14:56