I-3 - Taxation Act

Section 737.22.0.6 Disposition versions

2006-03-01

737.22.0.6. For the purposes of the definition of “foreign professor” in the first paragraph of section 737.22.0.5, an individual is deemed not to be resident in Canada immediately before taking up employment, as an employee, with an eligible employer if

(a)  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

(b)  the individual would meet the condition set out in paragraph a 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.

2002, c. 40, s. 65; 2004, c. 21, s. 182.