Friends, I am working for Canadian company too and would like to know for residency requirement, what does Canadian company mean? How to show or provide proof that mine is Canadian company? Do I need to get any papers from company?
IN
ADDITION to the observations posted by
@Buletruck and
@Bs65 --
See the instructions and document checklist for a PR TD or PR card application. In the checklist for a PR Travel Document, for example, item 10 enumerates what should be included in a letter signed by an official of the business AND also lists additional documents to include (will quote the checklist below, BUT it is always important to follow the instructions and checklist applicable at the time). To see this checklist follow link from IRCC's web page about applications for a PR TD; see
https://www.canada.ca/en/immigratio...ation-permanent-resident-travel-document.html
The list identifies what will show that the business is a Canadian business, but it does NOT reveal the underlying issues. There are several. One issue that has been litigated extensively in the last few years is whether or not the business has "ongoing operations" in Canada . . . for example, for a business to be an ongoing operation in Canada there must be more than just paperwork. (see, for example Petrov v Canada (Public Safety and Emergency Preparedness), 2018 CanLII 13985 (CA IRB),
http://canlii.ca/t/hr31f )
Thus, if there is a question about whether the employer is a Canadian business, a severe
CAUTION is warranted --
CAUTION: Qualifying for the working-abroad-for-Canadian-business credit can be TRICKY.
The requirements for this credit tend to be so narrowly and strictly interpreted, and applied, it tends to be rather difficult to qualify for the credit if the PR actually needs it. So much so it sometimes seems:
-- If the PR needs the credit for time working abroad, odds are the time working abroad does NOT qualify for the credit.
-- If the time working abroad qualifies for the credit, odds are the PR meets the RO based on time actually present in Canada and does NOT need the credit.
While this is overly-generalizing, overstating the difficulty some, how tricky it can be should NOT be underestimated.
I have discussed issues related to qualifying for working-abroad-for-Canadian-business credit in another topic, where I am working on developing a thorough outline of what is required, what the issues are, where there are pitfalls, which is still largely a work-in-progress. But I have already addressed many of the relevant issues there; see
https://www.canadavisa.com/canada-i...it-including-business-trips-an-update.607559/
As noted,
being a Canadian business on paper does not suffice.
Thus, for example, among the relevant issues is whether there is a nexus or connection between the work performed outside Canada and the ongoing operation of the business in Canada, and the ratio of work done in Canada to that done outside Canada is a relevant factor. In addition to the Petrov decision I linked above, among numerous IAD decisions addressing this particular issue see Waraich v Canada (Citizenship and Immigration), 2017 CanLII 64590 (CA IRB),
http://canlii.ca/t/h6csq
Overall there are more than a few nuances which lurk beneath the surface of the question "what is a Canadian business" that meets the requirements to qualify for the
working-abroad-for-Canadian-business credit. This is not to dismiss some of the easy, yes the business qualifies, scenarios. A PR employed at a manufacturing facility in Canada who is sent abroad to assist with something like the installation of equipment manufactured in Canada and sold to a client abroad will easily qualify for the credit, including for example whether the trips abroad are described as "business trips" or otherwise (the actual details of the assignment are what matter, not labels or general characterizations). Similarly if the PR is employed in the sales division of such an employer, that is an employer whose business is primarily the manufacture (in a Canadian facility) of something like machinery, and the employee is regularly sent on business trips abroad related to the sale, delivery, installation, or maintenance of that machinery for foreign based customers.
BUT we generally do NOT see queries here about such easy cases. And there are few IAD cases of this sort.
PR TD Instructions and checklist:
While there are multiple sources of information regarding compliance with the PR Residency Obligation which includes details about qualifying for the
working-abroad-for-Canadian-business credit, the instructions and checklist provided for PR TD applications provides the best outline of what is required. Again, some caution is warranted because these do not adequately reveal how narrowly and strictly the requirements are interpreted and applied. But they do specifically enumerate the minimum.
So that information is the minimum a PR should be prepared to provide in the event of a Residency Obligation determination. There is, of course, a Residency Determination when a PR applies for a new PR card or applies for a PR Travel Document. Additionally PRs may be examined at a PoE about RO compliance. Obviously a PR will not typically be carrying all these documents every time the PR is traveling, BUT for a PR who is spending a lot of time abroad it will be prudent to be prepared for a PoE examination about RO compliance and have at least some of the key documentation in hand . . . some of the IAD cases describe PRs being cautioned at a PoE they should have proof the next time.
The guide for the PR TD application includes a section specifically about the Residency Obligation, and it specifically addresses the
working-abroad-for-Canadian-business credit. See
https://www.canada.ca/en/immigratio...ation-permanent-resident-travel-document.html
For the PR TD application checklist, follow the link from IRCC's web page about applications for a PR TD; see
https://www.canada.ca/en/immigratio...lying-permanent-resident-travel-document.html
In any event, for reference: FROM the PR TD application checklist enumerating documents to include if the PR is seeking credit for time working outside Canada:
If you are working outside Canada, you must include a letter signed by an official of the business that confirms:
-- the position and title of the signing official;
-- the nature of the business and how it fits the description of a Canadian business (see definition in Residency Obligation section);
-- details of your assignment or contract outside Canada;
-- that you will continue working for the employer in Canada after your assignment; and
-- that the business has not been created primarily for you to meet your residency obligation.
You may also include:
-- articles of incorporation and business licenses,
-- partnership agreements and corporate annual reports,
-- corporate Canadian Income Tax Notices of Assessment and financial statements,
-- copies of the Employee Assignment Agreement or Contract,
-- copies of any agreements between the Canadian business and the business or client outside Canada concerning your assignment to that client or business,
-- pay statements,
-- Canadian income tax notice of assessment or T4 slips,
-- any other proof that you want us to consider.
The PR TD application Instruction Guide further defines what constitutes a Canadian Business:
For this application, a Canadian business is defined as:
-- a corporation that is incorporated under the laws of Canada or of a province and that has an ongoing operation in Canada
-- an enterprise that:
-- -- has an ongoing operation in Canada
-- -- is able to generate revenue
-- -- is carried out in anticipation of profit
-- -- in which a majority of voting or ownership interests is held by Canadian citizens, permanent residents, or Canadian businesses as defined above or
-- an organization or enterprise created by the laws of Canada or a province
The Instruction Guide also elaborates some regarding what the letter should describe as to details of the assignment; that is, the letter from an official of the business must confirm:
details of your assignment or contract outside Canada such as:
-- length of the assignment;
-- confirmation that you are a full-time employee of the “Canadian business” working abroad on a full-time basis as a term of your employment, or that you are on contract working abroad on a full-time basis as a term of your contract; and
-- a description or copy of the position profile regarding the assignment or contract abroad;
