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Agreement between the Government of Canada and the Government of Japan relating to the Canada Pension Plan [1967] CATSer 15 (22 September 1967)

E101853

AGREEMENT BETWEEN THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF JAPAN RELATING TO THE CANADA PENSION PLAN

The Government of Canada and the Government of Japan,

Considering that employment in Canada by the government of a country other than Canada is excepted employment under paragraph (j) of subsection (2) of Section 6 of the Canada Pension Plan;

And that, under paragraph (f) of subsection (1) of Section 7 of the Canada Pension Plan, the Governor in Council may make regulations for including in pensionable employment in Canada by the government of a country other than Canada pursuant to an agreement with such employing government;

Desiring to conclude an agreement for including in pensionable employment under the said Canada Pension Plan employment in Canada by the Government of Japan;

Have agreed as follows:

I. The provisions of the Canada Pension Plan and the Regulations made thereunder and in force from time to time shall form part of this Agreement.

II. The Government of Japan agrees that employment in Canada by the said Government, other than employment stated in the schedule attached hereto, shall be included in pensionable employment under the Canada Pension Plan and the Regulations made thereunder and in force from time to time.

III. The Government of Japan agrees, with respect to persons employed in Canada by the said Government, other than employment stated in the schedule attached hereto, and in accordance with the provisions of the Canada Pension Plan and the Regulations made thereunder and in force from time to time;

(1) to make deductions from their contributory salary and wages,

(2) to pay contributions as an employer of such persons,

(3) to remit to Canada the said deductions and contributions,

(4) to make returns in the form provided therefore, and,

(5) without restricting the generality of the foregoing, to furnish information with respect to such persons as may be relevant for the administration and operation of the Canada Pension Plan.

IV. The Government of Canada agrees to include in pensionable employment by Regulation under the Canada Pension Plan employment in Canada by the Government of Japan, other than employment stated in the schedule attached hereto, during the currency of this Agreement.

V. (1) This Agreement shall come into force upon its signature and be applicable with regard to the employment by the Government of Japan on and after the 1st day of January, 1966, and subject to observance of the agreements and covenants herein and subject to compliance with the Canada Pension Plan and the Regulations made thereunder and in force from time to time, shall remain in force until terminated in accordance with [article] VI hereof.

(2) Subject to the Canada Pension Plan and the Regulations made thereunder and in force from time to time, this Agreement may be amended at any time by mutual consent.

VI. Either party may terminate this Agreement on the thirty-first (31st) day of December of any year by giving notice in writing to the other party on or before the thirtieth (30th) day of the immediately preceding June.

IN WITNESS WHEREOF the undersigned have signed this Agreement.

DONE this twenty-second day of September in the year nineteen hundred and sixty-seven in two copies at Ottawa in the English and French languages.

E. J. Benson

FOR THE GOVERNMENT OF CANADA

Osamu Itagaki

FOR THE GOVERNMENT OF JAPAN

SCHEDULE

Employment in Canada by the Government of Japan hereinafter listed shall not be included in pensionable employment under this Agreement:

1. Employment by the Government of Japan, in Canada of a person who:

(a) is a national of Japan and is neither a national of nor permanently resident in Canada, or

(b) is exempt from Canadian income tax by virtue of the Canada - Japan Tax Convention Act that incorporates the Convention between Canada and Japan for Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxation on Income signed at Tokyo, September 5^th, 1964.