I-3 - Taxation Act

Section 737.22.0.5 Disposition versions

2014-01-05

737.22.0.5. In this Title,

“eligible activity period” of an individual who is a foreign professor 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 that ends on the earlier of

(a)  the day preceding the day on which the individual ceases to be a foreign professor;

(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 737.22.0.5.1 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 737.22.0.7, in relation to a preceding employment, may reasonably be attributed, or

(2)  a preceding period within the meaning of section 737.22.0.5.1 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; and

(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;

“eligible employer” means a Québec university;

“eligible income”, for a taxation year, of an individual who is a foreign professor 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 and that may reasonably be attributed to the foreign professor’s eligible activity period in relation to that employment;

“foreign professor” 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 after 29 June 2000, the individual takes up employment, as an employee, with an eligible employer under an employment contract entered into with the eligible employer after that date;

(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)  the individual works exclusively or almost exclusively for the eligible employer from the particular time to the end of the year or the part of the year;

(d)  the eligible employer has obtained in respect of the individual, for the purposes of this Title, a certificate issued by the Minister of Higher Education, Research, Science and Technology for the taxation year and the certificate and, if applicable, all the similar certificates that were obtained in respect of the individual for preceding taxation years certify that, from the particular time to the end of the year or the part of the year, the individual is recognized as a professor;

(e)  (paragraph repealed);

“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 eligible 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 “eligible activity period”; and

(b)  in any other case, the individual’s eligible activity period in relation to that employment;

“wages” means the income computed under Chapters I and II of Title II of Book III.

Where the certificate referred to in paragraph d of the definition of “foreign professor” in the first paragraph was not issued in respect of an individual for 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, the individual’s eligible activity period in relation to that employment begins only on the first day of the first taxation year following the particular day for which such a certificate has been issued in respect of the individual.

2002, c. 40, s. 65; 2004, c. 21, s. 180; 2005, c. 28, s. 195; 2005, c. 38, s. 127; 2012, c. 8, s. 95; 2013, c. 28, s. 140.

2012-05-09

737.22.0.5. In this Title,

“eligible activity period” of an individual who is a foreign professor 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 that ends on the earlier of

(a)  the day preceding the day on which the individual ceases to be a foreign professor;

(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 737.22.0.5.1 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 737.22.0.7, in relation to a preceding employment, may reasonably be attributed, or

(2)  a preceding period within the meaning of section 737.22.0.5.1 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; and

(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;

“eligible employer” means a Québec university;

“eligible income”, for a taxation year, of an individual who is a foreign professor 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 and that may reasonably be attributed to the foreign professor’s eligible activity period in relation to that employment;

“foreign professor” 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 after 29 June 2000, the individual takes up employment, as an employee, with an eligible employer under an employment contract entered into with the eligible employer after that date;

(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)  the individual works exclusively or almost exclusively for the eligible employer from the particular time to the end of the year or the part of the year;

(d)  the eligible employer has obtained in respect of the individual, for the purposes of this Title, a certificate issued by the Minister of Education, Recreation and Sports for the taxation year and the certificate and, if applicable, all the similar certificates that were obtained in respect of the individual for preceding taxation years certify that, from the particular time to the end of the year or the part of the year, the individual is recognized as a professor;

(e)  (paragraph repealed);

“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 eligible 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 “eligible activity period” ; and

(b)  in any other case, the individual’s eligible activity period in relation to that employment;

“wages” means the income computed under Chapters I and II of Title II of Book III.

Where the certificate referred to in paragraph d of the definition of “foreign professor” in the first paragraph was not issued in respect of an individual for 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, the individual’s eligible activity period in relation to that employment begins only on the first day of the first taxation year following the particular day for which such a certificate has been issued in respect of the individual.

2002, c. 40, s. 65; 2004, c. 21, s. 180; 2005, c. 28, s. 195; 2005, c. 38, s. 127; 2012, c. 8, s. 95.

2006-03-01

737.22.0.5. In this Title,

“eligible activity period” of an individual who is a foreign professor 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 that ends on the earlier of

(a)  the day preceding the day on which the individual ceases to be a foreign professor;

(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 737.22.0.5.1 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 737.22.0.7, in relation to a preceding employment, may reasonably be attributed, or

(2)  a preceding period within the meaning of section 737.22.0.5.1 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; and

(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;

“eligible employer” means a Québec university;

“eligible income”, for a taxation year, of an individual who is a foreign professor 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 and that may reasonably be attributed to the foreign professor’s eligible activity period in relation to that employment;

“foreign professor” 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 after 29 June 2000, the individual takes up employment, as an employee, with an eligible employer under an employment contract entered into with the eligible employer after that date;

(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)  the individual works exclusively or almost exclusively for the eligible employer from the particular time to the end of the year or the part of the year;

(d)  the eligible employer obtained, in respect of the individual, a certificate issued, for the taxation year, by the Minister of Education, Recreation and Sports, after having applied therefor in writing before 1 March of the following calendar year, and that certificate, that has not been revoked in respect of the year or the part of the year, certifies that the individual is specialized in the field of science and engineering, finance, health or new information and communication technologies and holds a doctoral degree in such a field;

(e)  the certificate referred to in paragraph d and, where applicable, all the unrevoked certificates obtained in respect of the individual for preceding taxation years, certify that, from the particular time to the end of the year or the part of the year, the individual’s duties for the individual’s employer consist exclusively or almost exclusively in acting as a professor in the field of science and engineering, finance, health or new information and communication technologies;

“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 eligible 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 “eligible activity period” ; and

(b)  in any other case, the individual’s eligible activity period in relation to that employment;

“wages” means the income computed under Chapters I and II of Title II of Book III.

Where the certificate referred to in paragraph d of the definition of “foreign professor” in the first paragraph was not issued in respect of an individual for 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, the individual’s eligible activity period in relation to that employment begins only on the first day of the first taxation year following the particular day for which such a certificate has been issued in respect of the individual.

2002, c. 40, s. 65; 2004, c. 21, s. 180; 2005, c. 28, s. 195; 2005, c. 38, s. 127.