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; a federal or provincial government employee and you were either resident of Canada just before being posted abroad or you received a representation allowance for 2010; a person working under a Canadian International Development Agency (CIDA) assistance program, if you were a resident of Canada at any time during the three month period just before you began your duties abroad; a person who, under a tax treaty, agreement or convention between Canada and another country, is exempt from tax on 90% or more of your income from all sources in your new country of residence because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described earlier in this section and your net world income in 2010 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

This applies unless the amount relates to a period throughout which the individual was not resident in Canada, and is either: not attributable to performing duties or employment in Canada; or exempt from income tax in Canada by reason of a tax convention. ...

A summary of the significant accounting policies follows: (a) Revenues and pension contributions recognition Revenues and pension contributions are recognized in the year in which the event that generates the revenue or the pension contribution occurs and when the effective date of the related legislation has passed and either the legislation, regulation or by-laws have been approved by the legislature or the ability to assess and collect tax has been provided through legislative convention. ...

A summary of the significant accounting policies follows: (a) Revenues and pension contributions recognition Revenues and pension contributions are recognized in the year in which the event that generates the revenue or the pension contribution occurs and when the effective date of the related legislation has passed and either the legislation, regulation or by-laws have been approved by the legislature or the ability to assess and collect tax has been provided through legislative convention. ...

A summary of the significant accounting policies follows: (a) Revenue and pension contributions recognition Revenues and pension contributions are recognized in the year in which the event that generates the revenue or the pension contribution occurs and when the effective date of the related legislation has passed and either the legislation, regulation or by-laws have been approved by the legislature or the ability to assess and collect tax has been provided through legislative convention. ...

A summary of the significant accounting policies follows: (a) Revenue and pension contributions recognition Revenues and pension contributions are recognized in the year in which the event that generates the revenue or the pension contribution occurs and when the effective date of the related legislation has passed and either the legislation, regulation or by-laws have been approved by the legislature or the ability to assess and collect tax has been provided through legislative convention. ...

"); a federal or provincial government employee and you were either resident of Canada just before being posted abroad or you received a representation allowance for 2009; a person working under a Canadian International Development Agency (CIDA) assistance program, if you were a resident of Canada at any time during the three month period just before you began your duties abroad; a person who, under a tax treaty, agreement or convention between Canada and another country, is exempt from tax on 90% or more of your income from all sources in your new country of residence because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described above and your net world income in 2009 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

Non-residents electing under Section 217- If you are a former resident of Canada, report employment income from a Canadian resident for services performed outside Canada if, under a tax treaty or international convention, the income is exempt from tax in your new country of residence. ...

; a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2014; a person working under a Canadian International Development Agency (CIDA) assistance program if you were a resident of Canada at any time during the three month period just before you began your duties abroad; a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described earlier in this section and your net world income in 2014 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

; a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2011; a person working under a Canadian International Development Agency (CIDA) assistance program if you were a resident of Canada at any time during the three month period just before you began your duties abroad; a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described earlier in this section and your net world income in 2011 was not more than the basic personal amount (see line 300) in Canadian dollars. ...