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I-3 - Taxation Act

Section 737.22.0.4.6
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737.22.0.4.6. For the purposes of this Title, the contract resulting from the renewal, after the date specified in the second paragraph, of an employment contract referred to in the definition of “foreign specialist” in the first paragraph of section 737.22.0.4.1 and in this section referred to as the “original contract”, is deemed not to be an employment contract separate from the original contract.
The date to which the first paragraph refers is the date of expiry of the period of validity specified in the qualification certificate of the eligible employer with whom the individual entered into the original contract.
The first paragraph does not apply in respect of a contract that is deemed to have ended under the first paragraph of section 737.22.0.4.5.
2013, c. 10, s. 47.
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