I believe it applies to income earned outside of Canada for residents. For international waters and rigs outside Canada, those employees should be caught by the measure.
On November 1st, 2012. See this statement in context.
On November 1st, 2012. See this statement in context.
November 1st, 2012 / 4:15 p.m.
Senior Legislative Chief, Tax Legislation Division, Tax Policy Branch, Department of Finance
I believe it applies to income earned outside of Canada for residents. For international waters and rigs outside Canada, those employees should be caught by the measure.
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