737.21R1. For the purposes of subparagraph b of the second paragraph of section 737.21 of the Act, an eligible employer is required to certify, in the manner prescribed in section 1086R33, a foreign researcher’s eligible income for a taxation year, in relation to the foreign researcher’s employment with the eligible employer.
s. 737.21R1; O.C. 1666-90, s. 18; O.C. 1249-2005, s. 22; O.C. 134-2009, s. 1.