Regulation 2602

Reg. 2602(1)

Administrative Policy

8 October 2014 Internal T.I. 2014-0539571I7 - NL tax vs Non-Res Surtax

Nfld. Offshore employment income

Is employment income earned by a non-resident individual working in the Newfoundland offshore area (NOA) subject to provincial tax or the surtax in s. 120(1)? CRA stated:

[E]mployment income earned by the non-resident employees in the NOA is not income earned in the year in a province. Therefore, the income is subject to the surtax in subsection 120(1) and is not subject to NL provincial tax.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 120 - Subsection 120(1) Nfld. Offshore employment income 65

13 June 2012 External T.I. 2012-0440381E5 - Application of Income Tax Regulation 2602

allocation to hockey venues

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 part at arenas in other provinces, Reg. 2602 will require that his employment income be allocated in accordance with the duties performed in each province. The allocation would be required to be on a reasonable basis.