TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

EMPLOYE NON-RESIDENT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2015-10-29

English

Subject field(s)
  • Labour and Employment
  • Taxation
CONT

An employee will be a qualifying non-resident employee in respect of a payment if the employee: is exempt from Canadian income tax in respect of the payment because of a tax treaty; and is not in Canada for 90 or more days in any 12-month period that includes the time of the payment.

PHR

Qualifying non-resident employee.

French

Domaine(s)
  • Travail et emploi
  • Fiscalité
CONT

Un employé sera un employé non-résident admissible relativement à un paiement si, à la fois : il est exempté de l’impôt canadien sur le revenu relativement au paiement en vertu d’une convention fiscale; il n’est pas présent au Canada pendant 90 jours ou plus au cours de toute période de 12 mois qui comprend le moment où le paiement est effectué.

PHR

Employé non-résident admissible.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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