110.7(1)

NO.: IT-91R4 DATE: June 17, 1996 SUBJECT: INCOME TAX ACT Employment at Special Work Sites or Remote Work Locations REFERENCE: Subsection 6(6) (also subsections 6(1), 110.7(1), (2) (4), and the definition of “self-contained domestic establishment” in subsection 248(1); and paragraph 250(1)(a) of the Income Tax Act; and section 7303.1 of the Income Tax Regulations) Application This bulletin […]