Administrative Policy
27 November 1992 T.I. 920738 (September 1993 Access Letter, p. 421, ¶C117-203)
A Canadian company that was a specified employer and that as part of its business contracted to provide the services of its employees to another...
15 January 1990 Memorandum (June 1990 Access Letter, ¶1272)
The phrase "with respect to" is not broad enough to include the activities of a sub-contractor; the employer must directly carry on one of the...
Articles
Novek, "Employment Tax Credit: Sector Specific Tax Relief for Canadian Residents Working Overseas", Taxation of Executive Compensation and Retirement, September 1993, p. 808.
Subsection 122.3(1) - Overseas employment tax credit
Cases
Meredith v. Canada (Attorney General), 2002 DTC 7190, 2002 FCA 258
It was found that the Tax Court Judge had erred in denying the taxpayer a credit on the basis that he and a corporation of which he was the sole...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Corporate/Separate Personality | 125 |
Rooke v. Canada (Attorney General), 2002 DTC 6442, 2002 FCA 393 (FCA)
A taxpayer spent approximately one-half of his time outside Canada, and his employment income was almost entirely attributable to engineering work...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | 48 |
Timmins v. The Queen, 99 DTC 5494 (FCA)
The taxpayer was employed by the New Brunswick Department of Agriculture and Rural Development to assist in establishing and administering several...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | 161 |
Timmins v. The Queen, 96 DTC 6378 (FCTD)
The taxpayer's employer, the New Brunswick provincial government, agreed with the Canadian International Development Agency to assist in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | 39 |
See Also
Legge v. The Queen, 2011 DTC 1302 [at 1699], 2011 TCC 413
The taxpayer was employed as an instructor at the College of the North Atlantic (the "CNA") on a campus in Qatar ("CNA-Q"). The program the...
MacIsaac v. The Queen, 2010 TCC 436
The taxpayer supplied personnel for ships, oil rigs, and other offshore businesses. Applying Dunbar (2005 TCC 269 , 2005 DTC 1807), Webb J. found...
Humber v. The Queen, 2010 DTC 1170 [at 3371], 2010 TCC 253 (Informal Procedure)
The employer of the taxpayer, which operated and administered a college of applied arts and technology in Qatar, whose activities included the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 122.3 - Subsection 122.3(1) - Paragraph 122.3(1)(b) - Subparagraph 122.3(1)(b)(i) - Clause 122.3(1)(b)(i)(A) | 46 |
Thompson Trailbreakers Snowmobile Club Inc. v. The Queen, 2005 DTC 1807, 2005 TCC 269 (Informal Procedure)
The taxpayer's Canadian employer provided the services of captains for various shipping services including, in this case, transporting crude by...
Purves v. The Queen, 2005 DTC 684, 2005 TCC 290 (Informal Procedure)
The taxpayer, who lived in Windsor, Ontario, was employed by a Canadian firm that carried on the business of supplying engineering services, and...
Adams v. The Queen, 2005 DTC 636, 2005 TCC 237 (Informal Procedure)
A services contract between a Canadian-resident corporation ("Cheyenne") that Sheridan J. later found to be a genuine drilling services...
Administrative Policy
18 July 2013 External T.I. 2013-0493081E5 - Definition of "Outside Canada" - Water Boundaries
The correspondent asked when an individual engaged in offshore oil and gas exploration was "outside Canada" for the purpose of s. 122.3(1).
In...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 255 | 143 |
18 April 1995 Memorandum 950099 (C.T.O. "Overseas Employment Tax Credit Computers")
"Where an employer is primarily engaged under a contract to develop computer software and to integrate such software with existing systems, and...
25 October 1994 T.I. 941323 (C.T.O. "Overseas Employment Tax Credit")
Computer-based vocational training is not a qualified activity for purposes of s. 122.3(1)(b).
31 January 1994 External T.I. 5-932951
Employment for the purpose of obtaining contracts for the purchase of buildings, stores and businesses will not qualify even if construction...
23 December 1993 Internal T.I. 7-933595
Employees of a sub-contractor may qualify for the credit notwithstanding that the sub-contractor itself is not carrying on a qualified activity...
93 CPTJ - Q.8
Re whether an employee of a Canadian drilling contractor working in Alaska for over six consecutive months on a contract held by the Canadian...
93 CPTJ - Q.7
In order for the individual to qualify, she must be employed by a specified employer for a period of more than six consecutive months outside...
93 CPTJ - Q.6
Generally, where a specified employer is carrying on business outside Canada and has a subcontract to provide operating support services through...
18 June 1993 T.I. (Tax Window, No. 32, p. 15, ¶2611)
Activities of developing computer software must involve the use of engineering knowledge in order to be considered an engineering activity, and...
18 June 1993 T.I. (Tax Window, No. 32, p. 5, ¶2596)
Re application of "all or substantially all" a test where for each month an employee works in a foreign jurisdiction he has one month off and...
Articles
Pooja Samtani, "Employees on Foreign Ground: The Overseas Employment Tax Credit", Taxation of Executive Compensation and Retirement, Vol. 17, No. 8, April 2006, p. 663.
John Mill, "Canada's Overseas Employment Tax Credit", Tax Notes International, Vol. 35 No. 11, 13 September 2004, p. 995.
Paragraph 122.3(1)(b)
Subparagraph 122.3(1)(b)(i)
Clause 122.3(1)(b)(i)(A)
See Also
Humber v. The Queen, 2010 DTC 1170 [at 3371], 2010 TCC 253 (Informal Procedure)
The employer of the taxpayer, which operated and administered a college of applied arts and technology in Qatar, whose activities included the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 122.3 - Subsection 122.3(1) | 46 |
Clause 122.3(1)(b)(i)(B)
Administrative Policy
9 November 2016 External T.I. 2014-0537121E5 F - Overseas employment tax credit
Do marine dredging activities (i.e., the excavation of sediments from the seabed to allow or facilitate marine traffic) qualify as part of a...
Paragraph 122.3(1.1)(c)
See Also
Gillespsie v. The Queen, 2009 DTC 295, 2009 TCC 26
The taxpayer accepted an assignment with a company ("Elbit") in Venezuela to work on the maintenance of fighter aircraft and, in order to limit...
Subsection 122.3(1.01) - Specified amount
Administrative Policy
30 January 2015 External T.I. 2014-0521751E5 - overseas employment tax credit
A resident individual contracted a "specified employer" prior to March 29, 2012 and, on January 1, 2013, one day after the contract expired,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Transitional Provisions | "extension" of contract one day after it expired could result in a new contract | 136 |