737.22.0.0.3R1. For the purposes of subparagraph b of the second paragraph of section 737.22.0.0.3 of the Act, an eligible employer is required to certify, in the manner prescribed in section 1086R35, the income of a foreign researcher on a post-doctoral internship for a taxation year, in relation to the post-doctoral internship employment of the foreign researcher with the eligible employer.
s. 737.22.0.0.3R1; O.C. 1451-2000, s. 24; O.C. 1249-2005, s. 22; O.C. 134-2009, s. 1.