If you are an employee of, or under contract to, a Canadian business, it can be counted for your residency obligations.
Situation A. Employment outside Canada
You may count each day you worked outside Canada if:
- you are an employee of, or under contract to, a Canadian business or the public service of Canada or of a Canadian province or territory and
- as a term of your job or contract, you are assigned on a full-time basis to:
- a position outside Canada
- an affiliated enterprise outside Canada or
- a client of the Canadian business or the public service outside Canada; and
- you will continue working for the employer in Canada after the assignment.
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 capable of generating 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