Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Revenue Canada Roundtable
Canadian Petroleum Tax Society Conference
June 7, 1995
Question 2 - Overseas Employment Tax Credit - Part-Time Employment
Where an employee who otherwise qualifies for the Overseas Employment Tax Credit ("OETC") takes up part-time employment in Canada with a second employer during his "days off", will Revenue Canada include this employment time in domestic employment time for the purposes of determining whether or not all or substantially all of the employment duties were exercised outside Canada for purposes of determining whether the employee is eligible for the OETC described in subsection 122.3(1) of the Income Tax Act (the "Act")?
Department's Position
It is a question of fact whether the individual is still an employee of the first employer during his "days off" when he works for the second employer and whether all the conditions specified in subsection 122.3(1) of the Act are met. Since we do not have sufficient facts (such as what is meant by "days off" in a particular situation) and since there are too many other unknown variables which may affect the determination of eligibility for the OETC in such a case, we suggest that actual cases be referred with all the relevant facts to the appropriate Tax Services Office.
Simon Leung
Date: May 5, 1995
File: 5-951166
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