Reg. 2602(1)
Administrative Policy
8 October 2014 Internal T.I. 2014-0539571I7 - NL tax vs Non-Res Surtax
Is employment income earned by a non-resident individual working in the Newfoundland offshore area (NOA) subject to provincial tax or the surtax...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 120 - Subsection 120(1) | Nfld. Offshore employment income | 71 |
13 June 2012 External T.I. 2012-0440381E5 - Application of Income Tax Regulation 2602
Where a US-resident hockey player plays for a team that has a permanent establishment only in Ontario but he performs his duties of employment in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) | 72 |