I-3, r. 1 - Regulation respecting the Taxation Act

Full text
737.22.0.4.7R1. For the purposes of subparagraph b of the second paragraph of section 737.22.0.4.7 of the Act, an eligible employer is required to certify, in the manner prescribed in section 1086R37.1, a foreign specialist’s eligible income for a taxation year, in relation to the foreign specialist’s employment with the eligible employer.
O.C. 164-2021, s. 31.