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C-8.3 - Act respecting international financial centres
Section 72.1
Disposition versions
72.1. (Repealed).
2005, c. 23, s. 17; 2022, c. 232022, c. 23, s. 27.
72.1. If, in a taxation year, an individual is absent from an employment the individual holds with a particular corporation or partnership operating an international financial centre and the remuneration that the particular corporation or partnership paid to the individual for the part of that year that is included in the individual’s period of absence would not otherwise be included in the part of the individual’s wages for the year from that employment, that may reasonably be attributed to a qualifying period established in respect of the individual under section 73 in relation to the particular corporation or partnership, the Minister may consider the remuneration to be included in the part of the wages if the Minister is of the opinion that the individual is temporarily absent from the employment for reasons the Minister considers reasonable.
