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(f)there may be deducted in computing the taxable income of the non-resident person for the year the amount that would be deductible in computing the non-resident person’s income for the year by virtue of section 62 if(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described in subparagraph 62(1)(c)(ii) were the amounts described in subparagraph (e)(ii) of this subsection.(iii)[Repealed, 1999, c. 22, s. 29(4)].
(i)any remuneration in respect of an office or employment that was paid to the non-resident person directly or indirectly by a person resident in Canada and was received by the non-resident person in the year, except to the extent that the remuneration is attributable to the duties of an office or employment performed by the non-resident person anywhere outside Canada 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,(ii)amounts that would be required by paragraph 56(1)(n) or 56(1)(o) 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 the reference in the applicable paragraph to “received by the taxpayer in the year” were read as a reference to “received by the taxpayer in the year from a source in Canada”,(iii)[Repealed, 1994, c. 7, Sch