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I-3 - Taxation Act
Section 737.26.1
Disposition versions
737.26.1. The percentage referred to in the first paragraph of section 737.25 in respect of an individual for a taxation year is equal to
(a) 75%, where the taxation year is the year 2013;
(b) 50%, where the taxation year is the year 2014;
(c) 25%, where the taxation year is the year 2015; and
(d) 0%, for a taxation year subsequent to the year 2015.
For the purposes of the first paragraph, the percentage specified in any of subparagraphs a to c of that paragraph in respect of an individual is to be replaced by a percentage of 100% where the duties of the individual’s employment outside Canada are in connection with a contract that was committed to in writing before 1 January 2013 by a specified employer of the individual.
