Income Tax Regulations

2601 (1) Where an individual resided in a particular province on the last day of a taxation year and had no income for the year from a business with a permanent establishment outside the province, his income earned in the taxation year in the province is his income for the year.

(2) Where an individual resided in a particular province on the last day of a taxation year and had income for the year from a business with a permanent establishment outside the province, his income earned in the taxation year in the province is the amount, if any, by which

• (a) his income for the year

exceeds

• (b) the aggregate of his income for the year from carrying on business earned in each other province and each country other than Canada determined as hereinafter set forth in this Part.

(3) Where an individual, who resided in Canada on the last day of a taxation year and who carried on business in a particular province at any time in the year, did not reside in the province on the last day of the year, his income earned in the taxation year in the province is his income for the year from carrying on business earned in the province, determined as hereinafter set forth in this Part.

(4) Where an individual resided in Canada on the last day of a taxation year and carried on business in another country at any time in the year, his income earned in the taxation year in that other country is his income for the year from carrying on business earned in the other country, determined as hereinafter set forth in this Part.

(5) In this section, a reference to the “last day of a taxation year” is deemed to be a reference to

• (a) the “last day in the year on which the individual resided in Canada”, in the case of an individual who resided in Canada at any time in the year but ceased to reside in Canada before the end of the year; and

• (b) the “day in the year on which the individual would have ceased to reside in Canada, if the Act were read without reference to paragraphs 250(1)(d.1) to (f) of the Act,”, in the case of a particular individual described in paragraph 250(1)(d.1) of the Act, or of another individual who is a spouse, common-law partner or child of the particular individual, who

  • (i) resided in Canada at any time in the year,

  • (ii) would have ceased to reside in Canada before the end of the year, if the Act were read without reference to paragraphs 250(1)(d.1) to (f) of the Act, and

  • (iii) is, pursuant to any of paragraphs 250(1)(d.1) to (f) of the Act, deemed to have been a resident of Canada throughout the year.