I-3 - Taxation Act

Section 1093 Disposition versions

2006-03-01

1093. Section 1092 applies to an individual not resident in Canada who, in a taxation year, is:

(a)  a student attending on a full-time basis in Québec a university, college or other institution providing courses at a post-secondary level;

(b)  a student attending courses, or a professor teaching in a university, college or other institution providing courses at the post-secondary level situated outside Canada, if such student or professor, during a previous taxation year, has ceased to be a resident of Québec in the course of attending that institution or teaching there as the case may be;

(c)  an individual who, during a previous taxation year, has ceased to be a resident of Québec in order to carry on research or a similar work under a grant which he has received for that purpose;

(d)  an individual

i.  who has, in any previous taxation year, ceased to be resident in Québec,

ii.  who receives, in the year, salary or wages or other remuneration in respect of an office or employment that is paid to the individual directly or indirectly by a person resident in Canada, and

iii.  who is, under a tax agreement, within the meaning of section 1, with one or more countries, entitled to an exemption from an income tax otherwise payable in any of those countries in respect of the salary or wages or other remuneration referred to in subparagraph ii; or

(e)  an individual who receives in the year an amount, under a contract, that is or will be deductible in computing the income of a taxpayer subject to tax under Part I and that can, irrespective of the contract, reasonably be regarded as having been received, in whole or in part

i.  as remuneration from an office or employment or compensation for services rendered in Québec; or

ii.  as consideration for entering into a contract of service or an agreement to render such service in Québec, or for undertaking not to enter into such a contract or agreement with a third party.

1972, c. 23, s. 817; 1973, c. 17, s. 127; 1984, c. 15, s. 240; 1994, c. 22, s. 350; 2001, c. 53, s. 248.