Income Earned in Quebec Income Tax Remission Order, 1982 (SOR/83-96)

4 Where an individual who did not reside in Canada at any time in a taxation year was

• (a) a student in full-time attendance at an educational institution in the Province of Quebec that is a university, college or other educational institution providing courses at a post-secondary school level,

• (b) a student attending, or a teacher teaching at, an educational institution outside Canada that is a university, college or other educational institution providing courses at a post-secondary school level who had, in any previous year, ceased to be resident in the Province of Quebec in the course of or subsequent to moving to attend or to teach at, as the case may be, that institution,

• (c) an individual who had, in any previous year, ceased to be resident in the Province of Quebec in the course of or subsequent to moving to carry on research or any similar work under a grant received by him to enable him to carry on that research or work, or

• (d) an individual who had, in any previous year, ceased to be resident in the Province of Quebec and who was, in the taxation year, in receipt of remuneration in respect of an office or employment that was paid to him directly or indirectly by

  • (i) the Province of Quebec,

  • (ii) any corporation, commission or association, the shares, capital or property of which were at least 90 per cent owned by the Province of Quebec, or a wholly-owned corporation subsidiary to such a corporation, commission or association, on condition that no person other than Her Majesty in right of the Province of Quebec had any right to the shares, capital or property of such corporation, commission, association or subsidiary or a right to acquire the shares, capital or property,

  • (iii) an educational institution, other than an educational institution of the Government of Canada, in the Province of Quebec that was

    • (A) a university, college or other educational institution providing courses at a post-secondary school level that received or was entitled to receive financial support from the Province of Quebec,

    • (B) a school operated by the Province of Quebec, or by a municipality thereof or by a public body thereof performing a function of government, or a school operated on behalf of that province, municipality or public body, or

    • (C) a secondary school providing courses leading to a certificate or diploma that was a requirement for entrance to a college or university, or

  • (iv) an institution in the Province of Quebec, other than an institution of the Government of Canada, supplying health services or social services or both that received or was entitled to receive financial support from the Province of Quebec,

  there shall be included, for the purposes of this Order, in computing his income earned in the taxation year in the Province of Quebec the aggregate of

• (e) the amount of any remuneration in respect of an office or employment that was paid to him directly or indirectly by the Province of Quebec or any corporation, commission, association or institution referred to in paragraph (d), other than an institution of the Government of Canada, or from a wholly-owned corporation subsidiary to such corporation, commission or association and was received by the individual who did not reside in Canada in the year except to the extent that such remuneration was attributable to the duties of an office or employment performed by him outside Canada, and

  • (i) is subject to an income or profits tax imposed by the government of a country other than Canada, or

  • (ii) is paid in connection with the selling of property, the negotiating of contracts or the rendering of services for his employer, or a foreign affiliate of his employer, or any other person with whom his employer does not deal at arm’s length, in the ordinary course of a business carried on by his employer, that foreign affiliate or that person,

• (f) amounts that would be required by paragraph 56(1)(n) or (o) of the Act to be included in computing his income for the year if he were resident in Canada throughout the year and the references in subparagraph 56(1)(n)(i) of the Act and paragraph 56(1)(o) of the Act to “received by the taxpayer in the year” were read as references to “received by the taxpayer in the year from the Province of Quebec or any corporation, commission, association or institution referred to in paragraph 4(d) of the Income Earned in Quebec Income Tax Remission Order, 1982, other than an institution of the Government of Canada, or from a wholly-owned corporation subsidiary to such corporation, commission or association”, and the reference to “$500” in subparagraph 56(1)(n)(ii) of the Act were read as a reference to “the proportion of $500 that the amount that would be determined under subparagraph 56(1)(n)(i) of the Act if the requirements of this paragraph were taken into account is of the amount determined under subparagraph 56(1)(n)(i) of the Act without taking the requirements of this paragraph into account”,

• (g) amounts that would be required by subsection 56(5) or (8) of the Act to be included in computing his income for the year if he were resident in Canada throughout the year, and

• (h) amounts that would be required by paragraph 56(1)(q) of the Act to be included in computing his income for the year if he were resident in Canada throughout the year,

minus the amount that would be deductible in computing his income for the year by virtue of section 62 of the Act if

• (i) that section were read without reference to paragraph (1)(a) thereof,

• (j) that section were applicable in computing the taxable income of individuals who did not reside in Canada, and

• (k) the amounts described in subparagraph (1)(f)(ii) thereof were the amounts described in paragraph (f).