I-3 - Taxation Act

Section 1092 Disposition versions

2015-10-21

1092. A student, a professor or an employee not resident in Canada and contemplated in section 1093:

(a)  is deemed to have been employed in Québec during the year for the purposes of section 26;

(b)  has an income, for the purposes of paragraph g of each of sections 1089 and 1090, equal to the aggregate:

i.  of the remuneration which he has received in the year in respect of an office or employment that was paid to him directly or indirectly by a person resident in Canada, except to the extent that such remuneration is attributable to the duties performed by him outside Canada and was subject to an income or profits tax imposed by the government of a country other than Canada, or was paid in connection with the selling of property, the negotiating of contracts or the rendering of services for his employer, a foreign affiliate of his employer or for another person with whom his employer does not deal at arm’s length, in the ordinary course of a business carried on by his employer, that foreign affiliate or that other person;

ii.  of amounts which, under paragraphs i of section 311 and g and h of section 312, would be included in computing his income for the year if he had been resident in Québec throughout the year, to the extent that such amounts are derived from a Canadian source; and

iii.  of amounts described in paragraph e of section 1093 received by him in the year, except to the extent that they are otherwise required to be included in computing his income earned in Québec for the year;

iv.  (subparagraph repealed);

(c)  may deduct, in computing their income for the year, an amount that would be deductible under sections 348 to 350 if

i.  paragraph a of section 349.1 were read as follows:

“(a) the relocation occurs to enable the individual 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 institution being in this chapter referred to as “the new work location” ;”, and

ii.  the amounts mentioned in subparagraph ii of paragraph c of section 348 were those mentioned in subparagraph ii of paragraph b.

1972, c. 23, s. 816; 1973, c. 17, s. 126; 1975, c. 22, s. 245; 1979, c. 18, s. 74; 1984, c. 15, s. 239; 1986, c. 15, s. 194; 1993, c. 64, s. 185; 1994, c. 22, s. 350; 1995, c. 49, s. 233; 2001, c. 53, s. 247; 2015, c. 21, s. 500.

2006-03-01

1092. A student, a professor or an employee not resident in Canada and contemplated in section 1093:

(a)  is deemed to have been employed in Québec during the year for the purposes of section 26;

(b)  has an income, for the purposes of paragraph g of each of sections 1089 and 1090, equal to the aggregate:

i.  of the remuneration which he has received in the year in respect of an office or employment that was paid to him directly or indirectly by a person resident in Canada, except to the extent that such remuneration is attributable to the duties performed by him outside Canada and was subject to an income or profits tax imposed by the government of a country other than Canada, or was paid in connection with the selling of property, the negotiating of contracts or the rendering of services for his employer, a foreign affiliate of his employer or for another person with whom his employer does not deal at arm’s length, in the ordinary course of a business carried on by his employer, that foreign affiliate or that other person;

ii.  of amounts which, under paragraphs i of section 311 and g and h of section 312, would be included in computing his income for the year if he had been resident in Québec throughout the year, to the extent that such amounts are derived from a Canadian source; and

iii.  of amounts described in paragraph e of section 1093 received by him in the year, except to the extent that they are otherwise required to be included in computing his income earned in Québec for the year;

iv.  (subparagraph repealed);

(c)  may deduct, in computing their income for the year, an amount that would be deductible under sections 348 to 350 if

i.  subparagraph a of the first paragraph of section 349.1 were read as follows:

“(a) the relocation occurs to enable the individual 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 institution being in this chapter referred to as “the new work location” ;”, and

ii.  the amounts mentioned in subparagraph ii of paragraph c of section 348 were those mentioned in subparagraph ii of paragraph b.

1972, c. 23, s. 816; 1973, c. 17, s. 126; 1975, c. 22, s. 245; 1979, c. 18, s. 74; 1984, c. 15, s. 239; 1986, c. 15, s. 194; 1993, c. 64, s. 185; 1994, c. 22, s. 350; 1995, c. 49, s. 233; 2001, c. 53, s. 247.