C-8.3 - Act respecting international financial centres

Full text
64.2. For the purposes of subparagraph 2 of the first paragraph of section 64, an employee’s duties with a corporation or partnership operating an international financial centre that are devoted to the operations of that centre include only those in respect of which the corporation or partnership keeps a register containing the information the Minister of Revenue considers necessary in order to determine the portion of the employee’s wages that is attributable to those duties.
2005, c. 23, s. 14.