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I-3 - Taxation Act
Section 737.19.4
Disposition versions
737.19.4. If, in a taxation year, it is impossible for an individual to carry on, exclusively or almost exclusively, scientific research and experimental development in connection with the employment the individual holds with an eligible employer, otherwise than because of the individual being absent from the individual’s employment, and if, were it not for that impossibility, the individual would be a foreign researcher for the part of the year that is included in the period during which the impossibility subsists, the Minister may, for the purposes of this Title, consider that the individual is a foreign researcher for that part of the year if the Minister is of the opinion that the impossibility is directly attributable to the measures taken to mitigate the effects of the COVID-19 pandemic.
