Notice of Ways and Means Motion to amend the Income Tax Act
That it is expedient to amend the Income Tax Act as follows:
Income Tax Act
1 (1) The definition eligible employee in subsection 125.7(1) of the Income Tax Act is replaced by the following:
eligible employee, of an eligible entity in respect of a week in a qualifying period, means an individual employed by the eligible entity primarily in Canada throughout the qualifying period (or the portion of the qualifying period throughout which the individual was employed by the eligible entity), other than, if the qualifying period is described in any of paragraphs (a) to (c.1) of the definition qualifying period, an individual who is without remuneration by the eligible entity in respect of 14 or more consecutive days in the qualifying period. (employé admissible)
(2) Subsection (1) is deemed to have come into force on April 11, 2020; however, the definition eligible employee in subsection 125.7(1) of the Income Tax Act, as amended by subsection (1), is to be read as follows in respect of applications made before the day on which this Act receives royal assent:
eligible employee, of an eligible entity in respect of a week in a qualifying period, means an individual employed in Canada by the eligible entity in the qualifying period, other than, if the qualifying period is described in any of paragraphs (a) to (c.1) of the definition qualifying period, an individual who is without remuneration by the eligible entity in respect of 14 or more consecutive days in the qualifying period. (employé admissible)
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