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Income Tax Regulations

Version of section 2602 from 2004-08-31 to 2010-05-11:

  •  (1) Except as provided in subsection (2), where an individual did not reside in Canada at any time in a taxation year, his income earned in the taxation year in a particular province is the aggregate of

    • (a) that part of the amount of his income from an office or employment, that is included in computing his taxable income earned in Canada for the year by virtue of subparagraph 115(1)(a)(i) of the Act, that is reasonably attributable to the duties performed by him in the province; and

    • (b) his income for the year from carrying on business earned in the province, determined as hereinafter set forth in this Part.

  • (2) Where the aggregate of the amounts of an individual’s income as determined under subsection (1) for all provinces for a taxation year exceeds the aggregate of the amounts of his income described in subparagraphs 115(1)(a)(i) and (ii) of the Act, the amount of his income earned in the taxation year in a particular province shall be that proportion of his income so described that the amount of his income earned in the taxation year in the province as determined under subsection (1) is of the aggregate of all such amounts.


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