I-3 - Taxation Act

Section 737.22.0.0.6 Disposition versions

2012-05-09

737.22.0.0.6. For the application of the definition of “foreign expert” in the first paragraph of section 737.22.0.0.5 to an individual who entered into an employment contract with an eligible employer, the following rules must be taken into consideration:

(a)  the individual is deemed not to be resident in Canada immediately before taking up employment, as an employee, with the eligible employer if

i.  the individual may deduct an amount in computing the individual’s taxable income for the taxation year in which the individual so took up employment or for a preceding taxation year, in relation to a preceding employment, under any of the sections mentioned in the third paragraph of section 737.19.2, or

ii.  the individual would meet the condition set out in subparagraph i if an employer had not failed to apply, in respect of the individual, for a qualification certificate or a certificate referred to in any of the sections mentioned in subparagraph ii of paragraph a of section 737.20; and

(b)  where, in relation to taxation years preceding the year 2011, a particular certificate referred to in paragraph d of that definition has been issued in respect of the individual to any eligible employer,

i.  the particular certificate is deemed to have been issued for each of the preceding taxation years, and

ii.  the particular certificate is deemed to have been issued to the eligible employer in relation to the employment contract, if the contract has been entered into in any of the preceding taxation years.

2000, c. 39, s. 53; 2002, c. 9, s. 15; 2002, c. 40, s. 63; 2004, c. 21, s. 170; 2012, c. 8, s. 88.

2006-03-01

737.22.0.0.6. For the application of the definition of “foreign expert” in the first paragraph of section 737.22.0.0.5, to an individual who is resident in Canada immediately before entering into an employment contract with an eligible employer and immediately before taking up employment, as an employee, with that employer, the following rules apply:

(a)  the individual is deemed not to be resident in Canada immediately before taking up employment, as an employee, with the eligible employer if

i.  the individual may deduct an amount in computing the individual’s taxable income for the taxation year in which the individual so took up employment or for a preceding taxation year, in relation to a preceding employment, under any of the sections mentioned in the third paragraph of section 737.19.2, or

ii.  the individual would meet the condition set out in subparagraph i if an employer had not failed to apply, in respect of the individual, for a qualification certificate or a certificate referred to in any of the sections mentioned in subparagraph ii of paragraph a of section 737.20; and

(b)  a certificate referred to in paragraph d of the definition of “foreign expert” in the first paragraph of section 737.22.0.0.5 that has been issued in respect of the individual, in relation to a preceding employment contract entered into with any eligible employer, is deemed issued to the eligible employer in relation to the employment contract, if it has not been revoked.

2000, c. 39, s. 53; 2002, c. 9, s. 15; 2002, c. 40, s. 63; 2004, c. 21, s. 170.