I-3 - Taxation Act

Section 1015.0.1 Disposition versions

2022-06-08

1015.0.1. No amount shall be deducted or withheld under section 1015 in respect of the remuneration, for a period referred to in that section or part of such a period of a taxation year, that an individual receives from employment, to the extent that the remuneration is attributable to an amount that may be deducted in computing the individual’s taxable income for the year under any of sections 737.18.10, 737.21, 737.22.0.0.3, 737.22.0.0.7, 737.22.0.3, 737.22.0.4.7, 737.22.0.7, 737.22.0.13 and 737.28 or that could be deducted under that section if the individual’s taxable income were determined under this Part, where,

(a)  the certificate referred to in the definition of “foreign researcher” in section 737.19 has been issued in respect of the individual in relation to the individual’s employment with an eligible employer, within the meaning of that section, and the certificate is valid for that period or part of the period;

(b)  the certificate referred to in paragraph d of the definition of “foreign researcher on a postdoctoral internship” in the first paragraph of section 737.22.0.0.1 has been issued in respect of the individual in relation to the individual’s employment with an eligible employer, within the meaning of that paragraph, and the certificate is valid for that period or part of the period;

(c)  the certificate referred to in the definition of “foreign expert” in section 737.22.0.0.5 has been issued in respect of the individual in relation to the individual’s employment with an eligible employer, within the meaning of that section, and the certificate is valid for that period or part of the period;

(d)  the certificate referred to in paragraph d of the definition of “foreign specialist” in the first paragraph of section 737.22.0.1 has been issued in respect of the individual in relation to the individual’s employment with an eligible employer, within the meaning of that paragraph, and the certificate is valid for that period or part of the period;

(d.1)  the qualification certificate referred in section 7.3 of Schedule E to the Act respecting the sectoral parameters of certain fiscal measures (chapter P-5.1) has been issued in respect of the individual in relation to the individual’s employment with an eligible employer, within the meaning of the first paragraph of section 737.22.0.4.1, and the qualification certificate is valid for that period or part of the period;

(e)  the certificate referred to in paragraph d of the definition of “foreign professor” in the first paragraph of section 737.22.0.5 has been issued in respect of the individual in relation to the individual’s employment with an eligible employer, within the meaning of that paragraph, and the certificate is valid for that period or part of the period;

(f)  the certificate referred to in the definition of “eligible seaman” in section 737.27 has been issued in respect of the individual in relation to the individual’s employment with an eligible shipowner, within the meaning of that section, and the certificate is valid for that period or part of the period; or

(g)  the work permit referred to in the definition of “foreign farm worker” in section 737.22.0.12 has been issued to the individual within the framework of a recognized federal program, within the meaning of that section, and the permit is valid for that period or part of the period.

The first paragraph applies only if it may reasonably be considered that the conditions relating to the employment of an individual referred to in any of subparagraphs a to f of that paragraph, on the basis of which the certificate was issued, remain essentially the same for the period or part of the period.

2002, c. 40, s. 98; 2003, c. 9, s. 163; 2004, c. 21, s. 250; 2006, c. 36, s. 100; 2013, c. 10, s. 94; 2022, c. 23, s. 90.

2013-06-05

1015.0.1. No amount shall be deducted or withheld under section 1015 in respect of the remuneration, for a period referred to in that section or part of such a period of a taxation year, that an individual receives from employment, to the extent that the remuneration is attributable to an amount that may be deducted in computing the individual’s taxable income for the year under any of sections 737.18.10, 737.18.34, 737.21, 737.22.0.0.3, 737.22.0.0.7, 737.22.0.3, 737.22.0.4.7, 737.22.0.7, 737.22.0.13 and 737.28 or that could be deducted under that section if the individual’s taxable income were determined under this Part, where,

(a)  the certificate referred to in the definition of “foreign researcher” in section 737.19 has been issued in respect of the individual in relation to the individual’s employment with an eligible employer, within the meaning of that section, and the certificate is valid for that period or part of the period;

(b)  the certificate referred to in paragraph d of the definition of “foreign researcher on a postdoctoral internship” in the first paragraph of section 737.22.0.0.1 has been issued in respect of the individual in relation to the individual’s employment with an eligible employer, within the meaning of that paragraph, and the certificate is valid for that period or part of the period;

(c)  the certificate referred to in the definition of “foreign expert” in section 737.22.0.0.5 has been issued in respect of the individual in relation to the individual’s employment with an eligible employer, within the meaning of that section, and the certificate is valid for that period or part of the period;

(d)  the certificate referred to in paragraph d of the definition of “foreign specialist” in the first paragraph of section 737.22.0.1 has been issued in respect of the individual in relation to the individual’s employment with an eligible employer, within the meaning of that paragraph, and the certificate is valid for that period or part of the period;

(d.1)  the qualification certificate referred in section 7.3 of Schedule E to the Act respecting the sectoral parameters of certain fiscal measures (chapter P-5.1) has been issued in respect of the individual in relation to the individual’s employment with an eligible employer, within the meaning of the first paragraph of section 737.22.0.4.1, and the qualification certificate is valid for that period or part of the period;

(e)  the certificate referred to in paragraph d of the definition of “foreign professor” in the first paragraph of section 737.22.0.5 has been issued in respect of the individual in relation to the individual’s employment with an eligible employer, within the meaning of that paragraph, and the certificate is valid for that period or part of the period;

(f)  the certificate referred to in the definition of “eligible seaman” in section 737.27 has been issued in respect of the individual in relation to the individual’s employment with an eligible shipowner, within the meaning of that section, and the certificate is valid for that period or part of the period; or

(g)  the work permit referred to in the definition of “foreign farm worker” in section 737.22.0.12 has been issued to the individual within the framework of a recognized federal program, within the meaning of that section, and the permit is valid for that period or part of the period.

The first paragraph applies only if it may reasonably be considered that the conditions relating to the employment of an individual referred to in any of subparagraphs a to f of that paragraph, on the basis of which the certificate was issued, remain essentially the same for the period or part of the period.

2002, c. 40, s. 98; 2003, c. 9, s. 163; 2004, c. 21, s. 250; 2006, c. 36, s. 100; 2013, c. 10, s. 94.

2006-12-06

1015.0.1. No amount shall be deducted or withheld under section 1015 in respect of the remuneration, for a period referred to in that section or part of such a period of a taxation year, that an individual receives from employment, to the extent that the remuneration is attributable to an amount that may be deducted in computing the individual’s taxable income for the year under any of sections 737.18.10, 737.18.34, 737.21, 737.22.0.0.3, 737.22.0.0.7, 737.22.0.3, 737.22.0.7, 737.22.0.13 and 737.28 or that could be deducted under that section if the individual’s taxable income were determined under this Part, where,

(a)  the certificate referred to in the definition of “foreign researcher” in section 737.19 has been issued in respect of the individual in relation to the individual’s employment with an eligible employer, within the meaning of that section, and the certificate is valid for that period or part of the period;

(b)  the certificate referred to in paragraph d of the definition of “foreign researcher on a postdoctoral internship” in the first paragraph of section 737.22.0.0.1 has been issued in respect of the individual in relation to the individual’s employment with an eligible employer, within the meaning of that paragraph, and the certificate is valid for that period or part of the period;

(c)  the certificate referred to in the definition of “foreign expert” in section 737.22.0.0.5 has been issued in respect of the individual in relation to the individual’s employment with an eligible employer, within the meaning of that section, and the certificate is valid for that period or part of the period;

(d)  the certificate referred to in paragraph d of the definition of “foreign specialist” in the first paragraph of section 737.22.0.1 has been issued in respect of the individual in relation to the individual’s employment with an eligible employer, within the meaning of that paragraph, and the certificate is valid for that period or part of the period;

(e)  the certificate referred to in paragraph d of the definition of “foreign professor” in the first paragraph of section 737.22.0.5 has been issued in respect of the individual in relation to the individual’s employment with an eligible employer, within the meaning of that paragraph, and the certificate is valid for that period or part of the period;

(f)  the certificate referred to in the definition of “eligible seaman” in section 737.27 has been issued in respect of the individual in relation to the individual’s employment with an eligible shipowner, within the meaning of that section, and the certificate is valid for that period or part of the period; or

(g)  the work permit referred to in the definition of “foreign farm worker” in section 737.22.0.12 has been issued to the individual within the framework of a recognized federal program, within the meaning of that section, and the permit is valid for that period or part of the period.

The first paragraph applies only if it may reasonably be considered that the conditions relating to the employment of an individual referred to in any of subparagraphs a to f of that paragraph, on the basis of which the certificate was issued, remain essentially the same for the period or part of the period.

2002, c. 40, s. 98; 2003, c. 9, s. 163; 2004, c. 21, s. 250; 2006, c. 36, s. 100.

2006-03-01

1015.0.1. No amount shall be deducted or withheld under section 1015 in respect of the remuneration, for a period referred to in that section or part of such a period of a taxation year, that an individual receives from employment, to the extent that the remuneration is attributable to an amount that may be deducted in computing the individual’s taxable income for the year under any of sections 737.18.10, 737.18.34, 737.21, 737.22.0.0.3, 737.22.0.0.7, 737.22.0.3, 737.22.0.7 and 737.28 or that could be deducted under that section if the individual’s taxable income were determined under this Part, where,

(a)  the certificate referred to in the definition of "foreign researcher" in section 737.19 has been issued in respect of the individual in relation to the individual’s employment with an eligible employer, within the meaning of that section, and the certificate is valid for that period or part of the period;

(b)  the certificate referred to in paragraph d of the definition of "foreign researcher on a post-doctoral internship" in the first paragraph of section 737.22.0.0.1 has been issued in respect of the individual in relation to the individual’s employment with an eligible employer, within the meaning of that paragraph, and the certificate is valid for that period or part of the period;

(c)  the certificate referred to in the definition of "foreign expert" in section 737.22.0.0.5 has been issued in respect of the individual in relation to the individual’s employment with an eligible employer, within the meaning of that section, and the certificate is valid for that period or part of the period;

(d)  the certificate referred to in paragraph d of the definition of "foreign specialist" in the first paragraph of section 737.22.0.1 has been issued in respect of the individual in relation to the individual’s employment with an eligible employer, within the meaning of that paragraph, and the certificate is valid for that period or part of the period;

(e)  the certificate referred to in paragraph d of the definition of "foreign professor" in the first paragraph of section 737.22.0.5 has been issued in respect of the individual in relation to the individual’s employment with an eligible employer, within the meaning of that paragraph, and the certificate is valid for that period or part of the period; or

(f)  the certificate referred to in the definition of "eligible seaman" in section 737.27 has been issued in respect of the individual in relation to the individual’s employment with an eligible shipowner, within the meaning of that section, and the certificate is valid for that period or part of the period.

The first paragraph applies only if it may reasonably be considered that the conditions relating to the employment of an individual referred to in any of subparagraphs a to f of that paragraph, on the basis of which the certificate was issued, remain essentially the same for the period or part of the period.

2002, c. 40, s. 98; 2003, c. 9, s. 163; 2004, c. 21, s. 250.