I-3 - Taxation Act

Section 737.22.0.12 Disposition versions

2015-12-04

737.22.0.12. In this Title,

“foreign farm worker”, for a taxation year, means an individual who was not resident in Canada at any time in the year and who holds a valid work permit issued by the competent Canadian authority under the Immigration and Refugee Protection Act (Statutes of Canada, 2001, chapter 27) within the framework of a recognized federal program;

“recognized federal program” means any of the following streams of the Temporary Foreign Worker Program of the Government of Canada:

(a)  the Seasonal Agricultural Worker Program; and

(b)  the Agricultural Stream;

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

“work income”, for a taxation year, of an individual who is a foreign farm worker, in relation to an employment held by the individual in Québec within the framework of a recognized federal program, means the aggregate of all amounts each of which is wages received in the year by the individual because of, or in the course of, that employment.

2006, c. 36, s. 64; 2015, c. 36, s. 40.

2006-12-06

737.22.0.12. In this Title,

“foreign farm worker”, for a taxation year, means an individual who was not resident in Canada at any time in the year and who holds a valid work permit issued by the competent Canadian authority under the Immigration and Refugee Protection Act (Statutes of Canada, 2001, chapter 27) within the framework of a recognized federal program;

“recognized federal program” means any of the following programs of the Government of Canada:

(a)  the Mexican Seasonal Agricultural Workers Program;

(b)  the Caribbean Seasonal Agricultural Workers Program; and

(c)  the Pilot Project for Hiring Foreign Workers in Occupations that Usually Require a High School Diploma or Job-Specific Training;

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

“work income”, for a taxation year, of an individual who is a foreign farm worker, in relation to an employment held by the individual in Québec within the framework of a recognized federal program, means the aggregate of all amounts each of which is wages received in the year by the individual because of, or in the course of, that employment.

2006, c. 36, s. 64.