349.1. In this chapter, “eligible relocation” means a relocation of an individual where(a) the relocation occurs to enable the individual to carry on a business or to be employed at a location in Canada or to be a student in full-time attendance enrolled in a program at a post-secondary level at a location of a university, college or other educational institution, that location and that institution being in this chapter referred to as “the new work location” ;
(b) both the residence at which the individual ordinarily resided before the relocation, in this chapter referred to as “the old residence”, and the residence at which the individual ordinarily resided after the relocation, in this chapter referred to as “the new residence”, are in Canada; and
(c) the distance between the old residence and the new work location is not less than 40 kilometres greater than the distance between the new residence and the new work location.
However, in applying this chapter in respect of a relocation of an individual who is absent from Canada but resident in Québec, the definition of “eligible relocation” in the first paragraph shall be read without reference to the words “in Canada” in subparagraph a and without reference to subparagraph b.