VII, s. 5(2)](iv)amounts that would be required by paragraph 56(1)(q) to be included in computing the non-resident person’s income for the year if the non-resident person were resident in Canada throughout the year, and(v)amounts described in paragraph 115(2)(c.1) received by the non-resident person in the year, except to the extent that they are otherwise required to be included in computing the non-resident person’s taxable income earned in Canada for the year, and
(A)is subject to an income or profits tax imposed by the government of a country other than Canada, or(B)is paid in connection with the selling of property, the negotiating of contracts or the rendering of services for the non-resident person’s employer, or a foreign affiliate of the employer, or any other person with whom the employer does not deal at arm’s length, in the ordinary course of a business carried on by the employer, that foreign affiliate or that person,
(i)the definitioneligible relocationin subsection 248(1) were read without reference to subparagraph (a)(i) of that definition, and(ii)the amounts described in subparagraph 62(1)(c)(ii) were the amounts described in subparagraph (e)(ii) of this subsection.(iii)[Repealed, 1999, c. 22, s. 29(4)].
(a)an athlete who represents a country other than Canada;(b)a member of an officially registered support staff associated with a team from a country other than Canada;(c)a person who serves as a games official;(d)the International Olympic Committee;(e)the International Paralympic Committee;(f)an international sports federation that is a member of the General Association of International Sports Federations;(g)an accredited foreign media organization; or(h)an individual, other than a trust, who is an employee, an officer or a member of a person described in any one or more of paragraphs (a) to (g), or who provides services under contract with one or more persons described in those paragraphs.
(a)all of the income attributable to the flight if the flight departs from a location in Canada and arrives at a location in Canada;(b)one-half of the income attributable to the flight if the flight departs from a location in Canada and arrives at a location outside Canada;(c)one-half of the income attributable to the flight if the flight departs from a location outside Canada and arrives at a location in Canada; and(d)none of the income attributable to the flight if the flight departs from a location outside Canada and arrives at a location outside Canada.
(a)the taxation year of the non-resident person that would otherwise have included the particular time shall be deemed to have ended at that time and a new taxation year shall be deemed to have commenced immediately thereafter;(b)the non-resident person or any partnership of which the non-resident person was a member immediately after the particular time shall be deemed, for the purpose only of computing the non-resident person’s income earned in Canada for the taxation year that is deemed to have ended, to have disposed immediately before the particular time of each Canadian resource property that was owned by the non-resident person or by the partnership immediately after the particular time and to have received therefor immediately before the particular time proceeds of disposition equal to the fair market value thereof at the particular time; and(c)the non-resident person or any partnership of which the non-resident person was a member immediately after the particular time shall be deemed, for the purpose only of computing the non-resident person’s income earned in Canada for a taxation year commencing after the particular time, to have reacquired immediately after the particular time, at a cost equal to the amount deemed by paragraph 115(4)(b) to have been received by the non-resident person or the partnership as the proceeds of disposition therefor, each property deemed by that paragraph to have been disposed of.
(a)in computing the taxpayer’s taxable income earned in Canada for the particular year, there may be deducted each amount that would be permitted to be deducted in computing the taxpayer’s income for the particular year under subsection 66(4) or 66.21(4) if(i)subsection 66(4) were read without reference to the words “who is resident throughout a taxation year in Canada” and as if the amount determined under subparagraph 66(4)(b)(ii) were nil, and(ii)subsection 66.21(4) were read without reference to the words “throughout which the taxpayer is resident in Canada” and as if the amounts determined under subparagraph 66.21(4)(a)(ii) and paragraph 66.21(4)(b) were nil; and(b)an amount deducted under this subsection in computing the taxpayer’s taxable income earned in Canada for the particular year is deemed, for the purpose of applying subsection 66(4) or 66.21(4), as the case may be, to a subsequent taxation year, to have been deducted in computing the taxpayer’s income for the particular year.
(i)subsection 66(4) were read without reference to the words “who is resident throughout a taxation year in Canada” and as if the amount determined under subparagraph 66(4)(b)(ii) were nil, and(ii)subsection 66.21(4) were read without reference to the words “throughout which the taxpayer is resident in Canada” and as if the amounts determined under subparagraph 66.21(4)(a)(ii) and paragraph 66.21(4)(b) were nil; and
[NOTE: Application provisions are not included in the consolidated textsee relevant amending Acts and regulations.]R.S., 1985, c. 1 (5th Supp.), s. 1151994, c.7, Sch