I-3 - Taxation Act

Section 350.6 Disposition versions

2023-03-15

350.6. Where a taxpayer is, at any time in a taxation year, a foreign researcher within the meaning of section 737.19, a foreign researcher on a postdoctoral internship within the meaning of section 737.22.0.0.1, a foreign expert within the meaning of section 737.22.0.0.5, a foreign specialist within the meaning of section 737.22.0.1 or 737.22.0.4.1 or a foreign professor within the meaning of section 737.22.0.5, the following rules apply for the purpose of computing the amount that the taxpayer may deduct under section 350.1 for the year:

(a)  the taxpayer may not include, in the aggregate referred to in subparagraph b of the second paragraph of section 350.2 in relation to a particular period in the year, an amount related to a trip beginning in the part of the particular period that is included in the taxpayer’s research activity period, the taxpayer’s eligible activity period or the taxpayer’s specialized activity period, in relation to an employment, within the meaning of any of sections 737.19, 737.22.0.0.1, 737.22.0.0.5, 737.22.0.1, 737.22.0.4.1 and 737.22.0.5, as the case may be; and

(b)  for the purposes of subparagraphs 1 and 2 of subparagraph ii of subparagraph b of the first paragraph of section 350.2, the number of days in the year included in the qualifying period in which the taxpayer resided in the particular region does not include a day included in the taxpayer’s research activity period, the taxpayer’s eligible activity period or the taxpayer’s specialized activity period, in relation to an employment, within the meaning of any of sections 737.19, 737.22.0.0.1, 737.22.0.0.5, 737.22.0.1, 737.22.0.4.1 and 737.22.0.5, as the case may be.

Where section 737.22.0.10 or 737.22.0.13 applies to a taxpayer for a taxation year, the taxpayer may not deduct, in computing income for the year, an amount under section 350.1.

2003, c. 9, s. 27; 2004, c. 21, s. 75; 2006, c. 36, s. 37; 2013, c. 10, s. 28; 2023, c. 2, s. 14.

2013-06-05

350.6. If an individual is, at any time in a taxation year, a foreign researcher within the meaning of section 737.19, a foreign researcher on a postdoctoral internship within the meaning of section 737.22.0.0.1, a foreign expert within the meaning of section 737.22.0.0.5, a foreign specialist within the meaning of section 737.22.0.1 or 737.22.0.4.1, a foreign professor within the meaning of section 737.22.0.5, an eligible individual within the meaning of section 737.22.0.9 or a foreign farm worker within the meaning of section 737.22.0.12, the following rules apply for the purpose of computing the amount that the individual may deduct under section 350.1 for the year:

(a)  if the individual has included in computing the individual’s income for the year an amount received, or the value of a benefit received or enjoyed, by the individual and the amount or value is both described in subparagraph a of the first paragraph of section 350.2 and included in the individual’s eligible income for the year, in relation to an employment, within the meaning of any of sections 737.19, 737.22.0.0.1, 737.22.0.0.5, 737.22.0.1, 737.22.0.4.1 and 737.22.0.5, as the case may be, in the amount determined in respect of the individual for the year under section 737.22.0.10, or in the individual’s work income for the year, in relation to an employment, within the meaning of section 737.22.0.12, the amount or value, as the case may be, is deemed to be nil;

(b)  for the purposes of subparagraphs 1 and 2 of subparagraph ii of subparagraph b of the first paragraph of section 350.2, the number of days in the year included in the qualifying period in which the individual resided in the particular region does not include a day included in the individual’s research activity period, the individual’s eligible activity period or the individual’s specialized activity period, in relation to an employment, within the meaning of any of sections 737.19, 737.22.0.0.1, 737.22.0.0.5, 737.22.0.1, 737.22.0.4.1 and 737.22.0.5, as the case may be; and

(c)  subparagraph b of the first paragraph of section 350.2 does not apply to an individual to whom section 737.22.0.10 or 737.22.0.13 applies for the year.

2003, c. 9, s. 27; 2004, c. 21, s. 75; 2006, c. 36, s. 37; 2013, c. 10, s. 28.

2006-12-06

350.6. If an individual is, at any time in a taxation year, a foreign researcher within the meaning of section 737.19, a foreign researcher on a postdoctoral internship within the meaning of section 737.22.0.0.1, a foreign expert within the meaning of section 737.22.0.0.5, a foreign specialist within the meaning of section 737.22.0.1, a foreign professor within the meaning of section 737.22.0.5, an eligible individual within the meaning of section 737.22.0.9 or a foreign farm worker within the meaning of section 737.22.0.12, the following rules apply for the purpose of computing the amount that the individual may deduct under section 350.1 for the year:

(a)  if the individual has included in computing the individual’s income for the year an amount received, or the value of a benefit received or enjoyed, by the individual and the amount or value is both described in subparagraph a of the first paragraph of section 350.2 and included in the individual’s eligible income for the year, in relation to an employment, within the meaning of any of sections 737.19, 737.22.0.0.1, 737.22.0.0.5, 737.22.0.1 and 737.22.0.5, as the case may be, in the amount determined in respect of the individual for the year under section 737.22.0.10, or in the individual’s work income for the year, in relation to an employment, within the meaning of section 737.22.0.12, the amount or value, as the case may be, is deemed to be nil;

(b)  for the purposes of subparagraphs 1 and 2 of subparagraph ii of subparagraph b of the first paragraph of section 350.2, the number of days in the year included in the qualifying period in which the individual resided in the particular region does not include a day included in the individual’s research activity period, the individual’s eligible activity period or the individual’s specialized activity period, in relation to an employment, within the meaning of any of sections 737.19, 737.22.0.0.1, 737.22.0.0.5, 737.22.0.1 and 737.22.0.5, as the case may be; and

(c)  subparagraph b of the first paragraph of section 350.2 does not apply to an individual to whom section 737.22.0.10 or 737.22.0.13 applies for the year.

2003, c. 9, s. 27; 2004, c. 21, s. 75; 2006, c. 36, s. 37.

2006-03-01

350.6. Where an individual is, at any time in a taxation year, a foreign researcher within the meaning of section 737.19, a foreign researcher on a post-doctoral internship within the meaning of section 737.22.0.0.1, a foreign expert within the meaning of section 737.22.0.0.5, a foreign specialist within the meaning of section 737.22.0.1 or a foreign professor within the meaning of section 737.22.0.5, the following rules apply for the purpose of computing the amount that the individual may deduct under section 350.1 for the year:

(a)  where the individual has included in computing the individual’s income for the year an amount received, or the value of a benefit received or enjoyed, by the individual and such amount or such value is both described in subparagraph a of the first paragraph of section 350.2 and included in the individual’s eligible income, within the meaning of any of sections 737.19, 737.22.0.0.1, 737.22.0.0.5, 737.22.0.1 and 737.22.0.5, as the case may be, for the year, the amount or value, as the case may be, is deemed to be nil; and

(b)  for the purposes of subparagraphs 1 and 2 of subparagraph ii of subparagraph b of the first paragraph of section 350.2, the number of days in the year included in the qualifying period in which the individual resided in the particular region does not include a day included in the individual’s research activity period, the individual’s eligible activity period or the individual’s specialized activity period, within the meaning of any of sections 737.19, 737.22.0.0.1, 737.22.0.0.5, 737.22.0.1 and 737.22.0.5, as the case may be.

Where an individual is an eligible individual referred to in section 737.22.0.10 for a taxation year, no amount may be deducted by the individual under section 350.1 for the year.

2003, c. 9, s. 27; 2004, c. 21, s. 75.