I-3 - Taxation Act

Section 737.20 Disposition versions

2022-06-08

737.20. For the application of the definition of “foreign researcher” in the first paragraph of section 737.19 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 sections 737.18.6, 737.19, 737.22.0.0.1, 737.22.0.0.5, 737.22.0.1, 737.22.0.4.1 and 737.22.0.5, section 3.5 of Schedule E to the Act respecting the sectoral parameters of certain fiscal measures (chapter P-5.1), section 19 of the Act respecting international financial centres (chapter C-8.3), as it read before being repealed, or section 737.15, as it read before being repealed; and

(b)  a certificate referred to in paragraph d of the definition of “foreign researcher” in the first paragraph of section 737.19 that has been issued in respect of the individual, in relation to a preceding employment contract entered into with any eligible employer, is deemed to be issued to the eligible employer, in relation to the employment contract.

1988, c. 4, s. 58; 1997, c. 3, s. 71; 1997, c. 31, s. 76; 2000, c. 39, s. 51; 2002, c. 40, s. 62; 2004, c. 21, s. 158; 2012, c. 1, s. 61; 2012, c. 8, s. 83; 2013, c. 10, s. 46; 2022, c. 23, s. 56.

2013-06-05

737.20. For the application of the definition of “foreign researcher” in the first paragraph of section 737.19 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 sections 737.18.6, 737.18.29, 737.19, 737.22.0.0.1, 737.22.0.0.5, 737.22.0.1, 737.22.0.4.1 and 737.22.0.5, section 3.5 of Schedule E to the Act respecting the sectoral parameters of certain fiscal measures (chapter P-5.1), section 19 of the Act respecting international financial centres (chapter C-8.3), as it read before being repealed, or section 737.15, as it read before being repealed; and

(b)  a certificate referred to in paragraph d of the definition of “foreign researcher” in the first paragraph of section 737.19 that has been issued in respect of the individual, in relation to a preceding employment contract entered into with any eligible employer, is deemed to be issued to the eligible employer, in relation to the employment contract.

1988, c. 4, s. 58; 1997, c. 3, s. 71; 1997, c. 31, s. 76; 2000, c. 39, s. 51; 2002, c. 40, s. 62; 2004, c. 21, s. 158; 2012, c. 1, s. 61; 2012, c. 8, s. 83; 2013, c. 10, s. 46.

2012-05-09

737.20. For the application of the definition of “foreign researcher” in the first paragraph of section 737.19 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 sections 737.18.6, 737.18.29, 737.19, 737.22.0.0.1, 737.22.0.0.5, 737.22.0.1 and 737.22.0.5, section 3.5 of Schedule E to the Act respecting the sectoral parameters of certain fiscal measures (chapter P-5.1), section 19 of the Act respecting international financial centres (chapter C-8.3), as it read before being repealed, or section 737.15, as it read before being repealed; and

(b)  a certificate referred to in paragraph d of the definition of “foreign researcher” in the first paragraph of section 737.19 that has been issued in respect of the individual, in relation to a preceding employment contract entered into with any eligible employer, is deemed to be issued to the eligible employer, in relation to the employment contract.

1988, c. 4, s. 58; 1997, c. 3, s. 71; 1997, c. 31, s. 76; 2000, c. 39, s. 51; 2002, c. 40, s. 62; 2004, c. 21, s. 158; 2012, c. 1, s. 61; 2012, c. 8, s. 83.

2012-03-05

737.20. For the application of the definition of “foreign researcher” in the first paragraph of section 737.19 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 sections 737.18.6, 737.18.29, 737.19, 737.22.0.0.1, 737.22.0.0.5, 737.22.0.1 and 737.22.0.5, section 3.5 of Schedule E to the Act respecting the sectoral parameters of certain fiscal measures (chapter P-5.1), section 19 of the Act respecting international financial centres (chapter C-8.3), as it read before being repealed, or section 737.15, as it read before being repealed; and

(b)  a certificate referred to in paragraph d of the definition of “foreign researcher” in the first paragraph of section 737.19 that has been issued in respect of the individual, in relation to a preceding employment contract entered into with any eligible employer, is deemed to be issued to the eligible employer, in relation to an employment contract, if it has not been revoked.

1988, c. 4, s. 58; 1997, c. 3, s. 71; 1997, c. 31, s. 76; 2000, c. 39, s. 51; 2002, c. 40, s. 62; 2004, c. 21, s. 158; 2012, c. 1, s. 61.

2006-03-01

737.20. For the application of the definition of “foreign researcher” in the first paragraph of section 737.19 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 sections 737.18.6, 737.18.29, 737.19, 737.22.0.0.1, 737.22.0.0.5, 737.22.0.1 and 737.22.0.5, in section 19 of the Act respecting international financial centres (chapter C-8.3) or in section 737.15, as it read before being repealed; and

(b)  a certificate referred to in paragraph d of the definition of “foreign researcher” in the first paragraph of section 737.19 that has been issued in respect of the individual, in relation to a preceding employment contract entered into with any eligible employer, is deemed to be issued to the eligible employer, in relation to an employment contract, if it has not been revoked.

1988, c. 4, s. 58; 1997, c. 3, s. 71; 1997, c. 31, s. 76; 2000, c. 39, s. 51; 2002, c. 40, s. 62; 2004, c. 21, s. 158.