C-8.3 - Act respecting international financial centres

Full text
69.1.2. Despite section 69, the reference period of an individual in relation to an employment the individual holds with a corporation does not include any part of the period described in that section that is covered by a qualification certificate issued to the corporation in respect of the individual, certifying that the individual qualifies as an eligible employee for the purposes of Division II. of Chapter III.1 of Title III of Book IX of Part I of the Taxation Act (chapter I‐3).
2006, c. 13, s. 11.