Words and Phrases - "more than six consecutive months"

For the purposes of the Overseas Employment Tax Credit, when does the qualifying period of more than six consecutive months begin and end? CRA responded:

"[S]ix consecutive months" means either six entire months named on a calendar or a period starting from a given day in one month and ending on the day before the corresponding day of the sixth month and "more than six consecutive months" means six months plus at least one day. …

[T]he OETC will not necessarily be denied on the basis that the individual has not actually been outside Canada or at a place of employment outside Canada for the entire period of more than six consecutive months, provided that during that entire period, the individual performs substantially all of the duties of his or her employment outside Canada.

The "all or substantially all" test is considered to be met if 90% of the duties were performed abroad. The determination is made by comparing the actual time an individual spent performing the qualifying duties to the total time spent performing all duties during that same period. …

For example, if an individual was employed by a specified employer under a single contract that included certain duties performed in Canada and those duties were performed at the beginning and end of the contract, the qualifying period could include those periods in Canada as long as the individual performed all or substantially all of the duties of his or her employment outside Canada.

On the other hand, where the individual is employed by a specified employer under more than one contract outside Canada, it is possible to take into account several successive and continuous periods of time spent outside Canada, as the case may be, provided that, during the period established, the individual performed all or substantially all of the duties of his or her employment outside Canada for a specified employer under eligible contracts and provided that there was no termination of employment between each of them or that the employee was not an employee on demand.