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I-3 - Taxation Act
Section 737.19
Disposition versions
737.19. In this Title,
“eligible employer” means a person or partnership who or which carries on a business in Canada, undertakes or causes to be undertaken, on the person’s or the partnership’s behalf in Québec, scientific research and experimental development related to a business of the person or partnership and who or which is not
(a) a person exempt from tax under section 984 or 985 or that would be exempt from tax under section 985 but for section 192;
(b) an eligible university entity within the meaning of paragraph f of section 1029.8.1, or
(c) an eligible public research centre within the meaning of paragraph a.1 of section 1029.8.1;
“eligible income”, for a taxation year, of an individual who is a foreign researcher at any time, in relation to an employment the individual holds with an eligible employer, means the aggregate of all amounts paid as wages in the year by that employer to undertake scientific research and experimental development in Québec that may reasonably be attributed to the individual’s research activity period in relation to that employment;
“foreign researcher” for all or part of a taxation year, means an individual in respect of whom the following conditions are met:
(a) at a particular time, the individual takes up employment, as an employee, with an eligible employer under an employment contract entered into with that employer;
(b) the individual is not resident in Canada immediately before entering into the employment contract or immediately before taking up employment, as an employee, with the eligible employer;
(c) from the particular time to the end of the year or the part of the year,
i. the individual works exclusively or almost exclusively for the eligible employer, and
ii. the individual’s duties for the eligible employer consist exclusively or almost exclusively in carrying on, as an employee, scientific research and experimental development that cannot reasonably be considered to be scientific research and experimental development activities carried on in an eligible university entity within the meaning of paragraph f of section 1029.8.1 or an eligible public research centre within the meaning of paragraph a.1 of that section; and
(d) the eligible employer has obtained in respect of the individual, for the purposes of this Title, from the Minister of Economy and Innovation, a certificate certifying that the individual is recognized as a researcher;
“research activity period” of an individual who is a foreign researcher for all or part of a taxation year, in relation to an employment the individual holds with an eligible employer, means the period that, subject to the second paragraph, begins on the day on which the individual begins to perform the duties of that employment and ends on the earlier of
(a) the day preceding the day on which the individual ceases to be a foreign researcher; and
(b) the day on which that period totals five years, with reference to
i. where the individual began to stay or became resident in Canada after 19 December 2002 by reason of an employment contract entered into after that date, the aggregate of all periods each of which is a preceding period within the meaning of section 737.19.2 that is established in respect of the individual, and
ii. in any other case, the aggregate of all preceding periods each of which is
(1) all or part of a preceding period, established in respect of the individual under this definition, to which an amount that the individual may deduct in computing the individual’s taxable income for a taxation year, under section 737.21, in relation to a preceding employment, may reasonably be attributed, or
(2) a preceding period within the meaning of section 737.19.2 that is established in respect of the individual since the last time the individual became resident in Canada, other than a period described in subparagraph 1;
(c) where the individual entered into the individual’s employment contract with the eligible employer after 30 March 2004, the last day of the five-year period that begins,
i. unless subparagraph ii applies, on the day on which the individual first begins to perform the duties of an employment for which the individual may deduct an amount in computing the individual’s taxable income for a taxation year 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, or
ii. if the individual began to perform the duties of the employment referred to in subparagraph i under a contract of employment entered into with a particular corporation or partnership operating an international financial centre established by the individual and if the individual was resident in Canada immediately before the contract of employment was entered into and immediately before the individual took up that employment, on the day, determined without reference to paragraph a of section 8, on which the individual becomes resident in Canada to work on the establishment of that centre;
“specified period” of an individual in relation to an employment held by the individual with an eligible employer means
(a) where the individual entered into the individual’s employment contract with the eligible employer after 30 March 2004, any part of the individual’s research activity period in relation to that employment that is included in any of the five years of the period described in paragraph c of the definition of “research activity period”; and
(b) in any other case, the individual’s research activity period in relation to that employment;
“wages” means the income computed under Chapters I and II of Title II of Book III.
Where an individual is not a foreign researcher for any part of the taxation year that includes the particular day on which the individual begins to perform the duties of an employment the individual holds with an eligible employer because the certificate referred to in the definition of “foreign researcher” in the first paragraph was not obtained in respect of the individual, the individual’s research activity period in relation to that employment begins only on the first day of the first taxation year following the particular day for all or part of which the individual is a foreign researcher.
For the purposes of the definition of “eligible income” in the first paragraph, any benefit that an individual is deemed to receive, in a particular taxation year, in connection with an employment the individual holds with an eligible employer, because of the application of any of sections 49 and 50 to 52.1, is considered to be included in the amounts that are paid to the individual as wages in the year by that employer.
737.19. In this Title,
“eligible employer” means a person or partnership who or which carries on a business in Canada, undertakes or causes to be undertaken, on the person’s or the partnership’s behalf in Québec, scientific research and experimental development related to a business of the person or partnership and who or which is not
(a) a person exempt from tax under section 984 or 985 or that would be exempt from tax under section 985 but for section 192, or
(b) an eligible university entity within the meaning of paragraph f of section 1029.8.1;
“eligible income”, for a taxation year, of an individual who is a foreign researcher at any time, in relation to an employment the individual holds with an eligible employer, means the aggregate of all amounts paid as wages in the year by that employer to undertake scientific research and experimental development in Québec that may reasonably be attributed to the individual’s research activity period in relation to that employment;
“foreign researcher” for all or part of a taxation year, means an individual in respect of whom the following conditions are met:
(a) at a particular time, the individual takes up employment, as an employee, with an eligible employer under an employment contract entered into with that employer;
(b) the individual is not resident in Canada immediately before entering into the employment contract or immediately before taking up employment, as an employee, with the eligible employer;
(c) from the particular time to the end of the year or the part of the year,
i. the individual works exclusively or almost exclusively for the eligible employer, and
ii. the individual’s duties for the eligible employer consist exclusively or almost exclusively in carrying on, as an employee, scientific research and experimental development that cannot reasonably be considered to be scientific research and experimental development activities carried on in an eligible university entity within the meaning of paragraph f of section 1029.8.1 or an eligible public research centre within the meaning of paragraph a.1 of that section; and
(d) the eligible employer has obtained in respect of the individual, for the purposes of this Title, from the Minister of Economy and Innovation, a certificate certifying that the individual is recognized as a researcher;
“research activity period” of an individual who is a foreign researcher for all or part of a taxation year, in relation to an employment the individual holds with an eligible employer, means the period that, subject to the second paragraph, begins on the day on which the individual begins to perform the duties of that employment and ends on the earlier of
(a) the day preceding the day on which the individual ceases to be a foreign researcher; and
(b) the day on which that period totals five years, with reference to
i. where the individual began to stay or became resident in Canada after 19 December 2002 by reason of an employment contract entered into after that date, the aggregate of all periods each of which is a preceding period within the meaning of section 737.19.2 that is established in respect of the individual, and
ii. in any other case, the aggregate of all preceding periods each of which is
(1) all or part of a preceding period, established in respect of the individual under this definition, to which an amount that the individual may deduct in computing the individual’s taxable income for a taxation year, under section 737.21, in relation to a preceding employment, may reasonably be attributed, or
(2) a preceding period within the meaning of section 737.19.2 that is established in respect of the individual since the last time the individual became resident in Canada, other than a period described in subparagraph 1;
(c) where the individual entered into the individual’s employment contract with the eligible employer after 30 March 2004, the last day of the five-year period that begins,
i. unless subparagraph ii applies, on the day on which the individual first begins to perform the duties of an employment for which the individual may deduct an amount in computing the individual’s taxable income for a taxation year 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, or
ii. if the individual began to perform the duties of the employment referred to in subparagraph i under a contract of employment entered into with a particular corporation or partnership operating an international financial centre established by the individual and if the individual was resident in Canada immediately before the contract of employment was entered into and immediately before the individual took up that employment, on the day, determined without reference to paragraph a of section 8, on which the individual becomes resident in Canada to work on the establishment of that centre;
“specified period” of an individual in relation to an employment held by the individual with an eligible employer means
(a) where the individual entered into the individual’s employment contract with the eligible employer after 30 March 2004, any part of the individual’s research activity period in relation to that employment that is included in any of the five years of the period described in paragraph c of the definition of “research activity period”; and
(b) in any other case, the individual’s research activity period in relation to that employment;
“wages” means the income computed under Chapters I and II of Title II of Book III.
Where an individual is not a foreign researcher for any part of the taxation year that includes the particular day on which the individual begins to perform the duties of an employment the individual holds with an eligible employer because the certificate referred to in the definition of “foreign researcher” in the first paragraph was not obtained in respect of the individual, the individual’s research activity period in relation to that employment begins only on the first day of the first taxation year following the particular day for all or part of which the individual is a foreign researcher.
For the purposes of the definition of “eligible income” in the first paragraph, any benefit that an individual is deemed to receive, in a particular taxation year, in connection with an employment the individual holds with an eligible employer, because of the application of any of sections 49 and 50 to 52.1, is considered to be included in the amounts that are paid to the individual as wages in the year by that employer.
737.19. In this Title,
“eligible employer” means a person or partnership who or which carries on a business in Canada, undertakes or causes to be undertaken, on the person’s or the partnership’s behalf in Québec, scientific research and experimental development related to a business of the person or partnership and who or which is not
(a) a person exempt from tax under section 984 or 985 or that would be exempt from tax under section 985 but for section 192, or
(b) an eligible university entity within the meaning of paragraph f of section 1029.8.1;
“eligible income”, for a taxation year, of an individual who is a foreign researcher at any time, in relation to an employment the individual holds with an eligible employer, means the aggregate of all amounts paid as wages in the year by that employer to undertake scientific research and experimental development in Québec that may reasonably be attributed to the individual’s research activity period in relation to that employment;
“foreign researcher” for all or part of a taxation year, means an individual in respect of whom the following conditions are met:
(a) at a particular time, the individual takes up employment, as an employee, with an eligible employer under an employment contract entered into with that employer;
(b) the individual is not resident in Canada immediately before entering into the employment contract or immediately before taking up employment, as an employee, with the eligible employer;
(c) from the particular time to the end of the year or the part of the year,
i. the individual works exclusively or almost exclusively for the eligible employer, and
ii. the individual’s duties for the eligible employer consist exclusively or almost exclusively in carrying on, as an employee, scientific research and experimental development that cannot reasonably be considered to be scientific research and experimental development activities carried on in an eligible university entity within the meaning of paragraph f of section 1029.8.1 or an eligible public research centre within the meaning of paragraph a.1 of that section; and
(d) the eligible employer has obtained in respect of the individual, for the purposes of this Title, from the Minister of Higher Education, Research, Science and Technology, a certificate certifying that the individual is recognized as a researcher;
“research activity period” of an individual who is a foreign researcher for all or part of a taxation year, in relation to an employment the individual holds with an eligible employer, means the period that, subject to the second paragraph, begins on the day on which the individual begins to perform the duties of that employment and ends on the earlier of
(a) the day preceding the day on which the individual ceases to be a foreign researcher; and
(b) the day on which that period totals five years, with reference to
i. where the individual began to stay or became resident in Canada after 19 December 2002 by reason of an employment contract entered into after that date, the aggregate of all periods each of which is a preceding period within the meaning of section 737.19.2 that is established in respect of the individual, and
ii. in any other case, the aggregate of all preceding periods each of which is
(1) all or part of a preceding period, established in respect of the individual under this definition, to which an amount that the individual may deduct in computing the individual’s taxable income for a taxation year, under section 737.21, in relation to a preceding employment, may reasonably be attributed, or
(2) a preceding period within the meaning of section 737.19.2 that is established in respect of the individual since the last time the individual became resident in Canada, other than a period described in subparagraph 1;
(c) where the individual entered into the individual’s employment contract with the eligible employer after 30 March 2004, the last day of the five-year period that begins,
i. unless subparagraph ii applies, on the day on which the individual first begins to perform the duties of an employment for which the individual may deduct an amount in computing the individual’s taxable income for a taxation year 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, or
ii. if the individual began to perform the duties of the employment referred to in subparagraph i under a contract of employment entered into with a particular corporation or partnership operating an international financial centre established by the individual and if the individual was resident in Canada immediately before the contract of employment was entered into and immediately before the individual took up that employment, on the day, determined without reference to paragraph a of section 8, on which the individual becomes resident in Canada to work on the establishment of that centre;
“specified period” of an individual in relation to an employment held by the individual with an eligible employer means
(a) where the individual entered into the individual’s employment contract with the eligible employer after 30 March 2004, any part of the individual’s research activity period in relation to that employment that is included in any of the five years of the period described in paragraph c of the definition of “research activity period”; and
(b) in any other case, the individual’s research activity period in relation to that employment;
“wages” means the income computed under Chapters I and II of Title II of Book III.
Where an individual is not a foreign researcher for any part of the taxation year that includes the particular day on which the individual begins to perform the duties of an employment the individual holds with an eligible employer because the certificate referred to in the definition of “foreign researcher” in the first paragraph was not obtained in respect of the individual, the individual’s research activity period in relation to that employment begins only on the first day of the first taxation year following the particular day for all or part of which the individual is a foreign researcher.
For the purposes of the definition of “eligible income” in the first paragraph, any benefit that an individual is deemed to receive, in a particular taxation year, in connection with an employment the individual holds with an eligible employer, because of the application of any of sections 49 and 50 to 52.1, is considered to be included in the amounts that are paid to the individual as wages in the year by that employer.
737.19. In this Title,
“eligible employer” means a person or partnership who or which carries on a business in Canada, undertakes or causes to be undertaken, on the person’s or the partnership’s behalf in Québec, scientific research and experimental development related to a business of the person or partnership and who or which is not
(a) a person exempt from tax under section 984 or 985 or that would be exempt from tax under section 985 but for section 192, or
(b) an eligible university entity within the meaning of paragraph f of section 1029.8.1;
“eligible income”, for a taxation year, of an individual who is a foreign researcher at any time, in relation to an employment the individual holds with an eligible employer, means the aggregate of all amounts paid as wages in the year by that employer to undertake scientific research and experimental development in Québec that may reasonably be attributed to the individual’s research activity period in relation to that employment;
“foreign researcher” for all or part of a taxation year, means an individual in respect of whom the following conditions are met:
(a) at a particular time, the individual takes up employment, as an employee, with an eligible employer under an employment contract entered into with that employer;
(b) the individual is not resident in Canada immediately before entering into the employment contract or immediately before taking up employment, as an employee, with the eligible employer;
(c) from the particular time to the end of the year or the part of the year,
i. the individual works exclusively or almost exclusively for the eligible employer, and
ii. the individual’s duties for the eligible employer consist exclusively or almost exclusively in carrying on, as an employee, scientific research and experimental development that cannot reasonably be considered to be scientific research and experimental development activities carried on in an eligible university entity within the meaning of paragraph f of section 1029.8.1 or an eligible public research centre within the meaning of paragraph a.1 of that section; and
(d) the eligible employer has obtained in respect of the individual, for the purposes of this Title, from the Minister of Economic Development, Innovation and Export Trade, a certificate certifying that the individual is recognized as a researcher;
“research activity period” of an individual who is a foreign researcher for all or part of a taxation year, in relation to an employment the individual holds with an eligible employer, means the period that, subject to the second paragraph, begins on the day on which the individual begins to perform the duties of that employment and ends on the earlier of
(a) the day preceding the day on which the individual ceases to be a foreign researcher; and
(b) the day on which that period totals five years, with reference to
i. where the individual began to stay or became resident in Canada after 19 December 2002 by reason of an employment contract entered into after that date, the aggregate of all periods each of which is a preceding period within the meaning of section 737.19.2 that is established in respect of the individual, and
ii. in any other case, the aggregate of all preceding periods each of which is
(1) all or part of a preceding period, established in respect of the individual under this definition, to which an amount that the individual may deduct in computing the individual’s taxable income for a taxation year, under section 737.21, in relation to a preceding employment, may reasonably be attributed, or
(2) a preceding period within the meaning of section 737.19.2 that is established in respect of the individual since the last time the individual became resident in Canada, other than a period described in subparagraph 1;
(c) where the individual entered into the individual’s employment contract with the eligible employer after 30 March 2004, the last day of the five-year period that begins,
i. unless subparagraph ii applies, on the day on which the individual first begins to perform the duties of an employment for which the individual may deduct an amount in computing the individual’s taxable income for a taxation year 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, or
ii. if the individual began to perform the duties of the employment referred to in subparagraph i under a contract of employment entered into with a particular corporation or partnership operating an international financial centre established by the individual and if the individual was resident in Canada immediately before the contract of employment was entered into and immediately before the individual took up that employment, on the day, determined without reference to paragraph a of section 8, on which the individual becomes resident in Canada to work on the establishment of that centre;
“specified period” of an individual in relation to an employment held by the individual with an eligible employer means
(a) where the individual entered into the individual’s employment contract with the eligible employer after 30 March 2004, any part of the individual’s research activity period in relation to that employment that is included in any of the five years of the period described in paragraph c of the definition of “research activity period” ; and
(b) in any other case, the individual’s research activity period in relation to that employment;
“wages” means the income computed under Chapters I and II of Title II of Book III.
Where an individual is not a foreign researcher for any part of the taxation year that includes the particular day on which the individual begins to perform the duties of an employment the individual holds with an eligible employer because the certificate referred to in the definition of “foreign researcher” in the first paragraph was not obtained in respect of the individual, the individual’s research activity period in relation to that employment begins only on the first day of the first taxation year following the particular day for all or part of which the individual is a foreign researcher.
For the purposes of the definition of “eligible income” in the first paragraph, any benefit that an individual is deemed to receive, in a particular taxation year, in connection with an employment the individual holds with an eligible employer, because of the application of any of sections 49 and 50 to 52.1, is considered to be included in the amounts that are paid to the individual as wages in the year by that employer.
737.19. In this Title,
“eligible employer” means a person or partnership who or which carries on a business in Canada, undertakes or causes to be undertaken, on the person’s or the partnership’s behalf in Québec, scientific research and experimental development related to a business of the person or partnership and who or which is not
(a) a person exempt from tax under section 984 or 985 or that would be exempt from tax under section 985 but for section 192, or
(b) an eligible university entity within the meaning of paragraph f of section 1029.8.1;
“eligible income”, for a taxation year, of an individual who is a foreign researcher at any time, in relation to an employment the individual holds with an eligible employer, means the aggregate of all amounts paid as wages in the year by that employer to undertake scientific research and experimental development in Québec that may reasonably be attributed to the individual’s research activity period in relation to that employment;
“foreign researcher” for all or part of a taxation year, means an individual in respect of whom the following conditions are met:
(a) at a particular time, the individual takes up employment, as an employee, with an eligible employer under an employment contract entered into with that employer;
(b) the individual is not resident in Canada immediately before entering into the employment contract or immediately before taking up employment, as an employee, with the eligible employer;
(c) from the particular time to the end of the year or the part of the year,
i. the individual works exclusively or almost exclusively for the eligible employer, and
ii. the individual’s duties for the eligible employer consist exclusively or almost exclusively in carrying on, as an employee, scientific research and experimental development that cannot reasonably be considered to be scientific research and experimental development activities carried on in an eligible university entity within the meaning of paragraph f of section 1029.8.1 or an eligible public research centre within the meaning of paragraph a.1 of that section; and
(d) the eligible employer obtained in respect of the individual from the Minister of Economic Development, Innovation and Export Trade, after having applied therefor in writing before 1 March of the calendar year following the taxation year, a certificate, that has not been revoked, certifying that the individual is specialized in the field of pure or applied science or a related field and holds, or possesses knowledge equivalent to the knowledge acquired by the holder of, a Master’s degree recognized by a Québec university in such a field;
“research activity period” of an individual who is a foreign researcher for all or part of a taxation year, in relation to an employment the individual holds with an eligible employer, means the period that, subject to the second paragraph, begins on the day on which the individual begins to perform the duties of that employment and ends on the earlier of
(a) the day preceding the day on which the individual ceases to be a foreign researcher; and
(b) the day on which that period totals five years, with reference to
i. where the individual began to stay or became resident in Canada after 19 December 2002 by reason of an employment contract entered into after that date, the aggregate of all periods each of which is a preceding period within the meaning of section 737.19.2 that is established in respect of the individual, and
ii. in any other case, the aggregate of all preceding periods each of which is
(1) all or part of a preceding period, established in respect of the individual under this definition, to which an amount that the individual may deduct in computing the individual’s taxable income for a taxation year, under section 737.21, in relation to a preceding employment, may reasonably be attributed, or
(2) a preceding period within the meaning of section 737.19.2 that is established in respect of the individual since the last time the individual became resident in Canada, other than a period described in subparagraph 1;
(c) where the individual entered into the individual’s employment contract with the eligible employer after 30 March 2004, the last day of the five-year period that begins,
i. unless subparagraph ii applies, on the day on which the individual first begins to perform the duties of an employment for which the individual may deduct an amount in computing the individual’s taxable income for a taxation year 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, or
ii. if the individual began to perform the duties of the employment referred to in subparagraph i under a contract of employment entered into with a particular corporation or partnership operating an international financial centre established by the individual and if the individual was resident in Canada immediately before the contract of employment was entered into and immediately before the individual took up that employment, on the day, determined without reference to paragraph a of section 8, on which the individual becomes resident in Canada to work on the establishment of that centre;
“specified period” of an individual in relation to an employment held by the individual with an eligible employer means
(a) where the individual entered into the individual’s employment contract with the eligible employer after 30 March 2004, any part of the individual’s research activity period in relation to that employment that is included in any of the five years of the period described in paragraph c of the definition of “research activity period” ; and
(b) in any other case, the individual’s research activity period in relation to that employment;
“wages” means the income computed under Chapters I and II of Title II of Book III.
Where an individual is not a foreign researcher for any part of the taxation year that includes the particular day on which the individual begins to perform the duties of an employment the individual holds with an eligible employer because the certificate referred to in the definition of “foreign researcher” in the first paragraph was not obtained in respect of the individual, the individual’s research activity period in relation to that employment begins only on the first day of the first taxation year following the particular day for all or part of which the individual is a foreign researcher.
For the purposes of the definition of “eligible income” in the first paragraph, any benefit that an individual is deemed to receive, in a particular taxation year, in connection with an employment the individual holds with an eligible employer, because of the application of any of sections 49 and 50 to 52.1, is considered to be included in the amounts that are paid to the individual as wages in the year by that employer.
737.19. In this Title,
“eligible employer” means a person or partnership who or which carries on a business in Canada, undertakes or causes to be undertaken, on the person’s or the partnership’s behalf in Québec, scientific research and experimental development related to a business of the person or partnership and who or which is not
(a) a person exempt from tax under section 984 or 985 or that would be exempt from tax under section 985 but for section 192, or
(b) an eligible university entity within the meaning of paragraph f of section 1029.8.1;
“eligible income”, for a taxation year, of an individual who is a foreign researcher at any time, in relation to an employment the individual holds with an eligible employer, means the aggregate of all amounts paid as wages in the year by that employer to undertake scientific research and experimental development in Québec that may reasonably be attributed to the individual’s research activity period in relation to that employment;
“foreign researcher” for all or part of a taxation year, means an individual in respect of whom the following conditions are met:
(a) at a particular time, the individual takes up employment, as an employee, with an eligible employer under an employment contract entered into with that employer;
(b) the individual is not resident in Canada immediately before entering into the employment contract or immediately before taking up employment, as an employee, with the eligible employer;
(c) from the particular time to the end of the year or the part of the year,
i. the individual works exclusively or almost exclusively for the eligible employer, and
ii. the individual’s duties for the eligible employer consist exclusively or almost exclusively in carrying on, as an employee, scientific research and experimental development that cannot reasonably be considered to be scientific research and experimental development activities carried on in an eligible university entity within the meaning of paragraph f of section 1029.8.1 or an eligible public research centre within the meaning of paragraph a.1 of that section; and
(d) the eligible employer obtained in respect of the individual from the Minister of Economic and Regional Development and Research, after having applied therefor in writing before 1 March of the calendar year following the taxation year, a certificate, that has not been revoked, certifying that the individual is specialized in the field of pure or applied science or a related field and holds, or possesses knowledge equivalent to the knowledge acquired by the holder of, a Master’s degree recognized by a Québec university in such a field;
“research activity period” of an individual who is a foreign researcher for all or part of a taxation year, in relation to an employment the individual holds with an eligible employer, means the period that, subject to the second paragraph, begins on the day on which the individual begins to perform the duties of that employment and ends on the earlier of
(a) the day preceding the day on which the individual ceases to be a foreign researcher; and
(b) the day on which that period totals five years, with reference to
i. where the individual began to stay or became resident in Canada after 19 December 2002 by reason of an employment contract entered into after that date, the aggregate of all periods each of which is a preceding period within the meaning of section 737.19.2 that is established in respect of the individual, and
ii. in any other case, the aggregate of all preceding periods each of which is
(1) all or part of a preceding period, established in respect of the individual under this definition, to which an amount that the individual may deduct in computing the individual’s taxable income for a taxation year, under section 737.21, in relation to a preceding employment, may reasonably be attributed, or
(2) a preceding period within the meaning of section 737.19.2 that is established in respect of the individual since the last time the individual became resident in Canada, other than a period described in subparagraph 1;
(c) where the individual entered into the individual’s employment contract with the eligible employer after 30 March 2004, the last day of the five-year period that begins,
i. unless subparagraph ii applies, on the day on which the individual first begins to perform the duties of an employment for which the individual may deduct an amount in computing the individual’s taxable income for a taxation year 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, or
ii. if the individual began to perform the duties of the employment referred to in subparagraph i under a contract of employment entered into with a particular corporation or partnership operating an international financial centre established by the individual and if the individual was resident in Canada immediately before the contract of employment was entered into and immediately before the individual took up that employment, on the day, determined without reference to paragraph a of section 8, on which the individual becomes resident in Canada to work on the establishment of that centre;
“specified period” of an individual in relation to an employment held by the individual with an eligible employer means
(a) where the individual entered into the individual’s employment contract with the eligible employer after 30 March 2004, any part of the individual’s research activity period in relation to that employment that is included in any of the five years of the period described in paragraph c of the definition of "research activity period"; and
(b) in any other case, the individual’s research activity period in relation to that employment;
“wages” means the income computed under Chapters I and II of Title II of Book III.
Where an individual is not a foreign researcher for any part of the taxation year that includes the particular day on which the individual begins to perform the duties of an employment the individual holds with an eligible employer because the certificate referred to in the definition of "foreign researcher" in the first paragraph was not obtained in respect of the individual, the individual’s research activity period in relation to that employment begins only on the first day of the first taxation year following the particular day for all or part of which the individual is a foreign researcher.
For the purposes of the definition of "eligible income" in the first paragraph, any benefit that an individual is deemed to receive, in a particular taxation year, in connection with an employment the individual holds with an eligible employer, because of the application of any of sections 49 and 50 to 52.1, is considered to be included in the amounts that are paid to the individual as wages in the year by that employer.
