I-3 - Taxation Act

Section 737.18.7.1 Disposition versions

2006-03-01

737.18.7.1. For the purposes of this Title, an individual to whom the fourth paragraph applies is deemed to take up employment, as an employee, with an eligible employer at the particular time referred to in subparagraph b where

(a)  the individual holds employment with the eligible employer on 1 January 2001; and

(b)  at a particular time, the individual would be, for the first time since 1 January 2001, a foreign specialist working for the eligible employer if the definition of “foreign specialist” in the first paragraph of section 737.18.6 were read

i.  without reference to paragraph b thereof, and

ii.  with the reference to “from the particular time to the end of the year or the part of the year” in the portion of paragraph c before subparagraph i and in paragraph d replaced by a reference to “throughout the year or the part of the year”.

An individual to whom the fifth paragraph applies is deemed to take up employment, as an employee, with an eligible employer at the particular time referred to in subparagraph b where

(a)  the individual enters into an employment contract with the eligible employer after 31 December 2000; and

(b)  at a particular time, the individual would be, for the first time since the entering into the contract referred to in subparagraph a, a foreign specialist working for the eligible employer if the portion of paragraph c of the definition of “foreign specialist” in the first paragraph of section 737.18.6 before subparagraph i and paragraph d of that definition were read with the reference to “from the particular time to the end of the year or the part of the year” replaced by a reference to “throughout the year or the part of the year”.

In addition, the individual to whom the first or second paragraph applies is also deemed to begin performing the duties of the employment the individual holds with the eligible employer at the particular time referred to in subparagraph b of that paragraph.

The individual to whom the first paragraph refers is the individual who

(a)  has no exemption period that is running on 1 January 2001 in relation to that employment; and

(b)  may deduct, in computing the individual’s taxable income for a taxation year preceding the year 2001, in relation to a preceding employment, an amount under any of the sections mentioned in the third paragraph of section 737.19.2, or could so deduct such an amount 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.

The individual to whom the second paragraph refers is the individual who may deduct, in computing the individual’s taxable income for the taxation year in which the individual has entered into the individual’s employment contract or for a preceding taxation year, in relation to a preceding employment, an amount under any of the sections mentioned in the third paragraph of section 737.19.2, or could so deduct such an amount 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.

2004, c. 21, s. 140.