Who can claim the Overseas Employment Tax Credit?

Allan Madan, CA
 May 14, 2013


In order to claim the Overseas Employment Tax Credit, individuals are required to be a Canadian resident or deemed resident at any time in the year AND earn employment income from performing at least 90% of the work outside of Canada for more than six consecutive months with a specified employer.

As well, the employment tasks must have been linked with a contract under which the employer operated a business out of Canada in one of the following activities:

  • construction, installation, agricultural, or engineering
  • exploration for or exploitation of petroleum, natural gas, minerals, or other resources alike;
  • any activity carried out under contract with the United Nations; or
  • any activity executed to acquire a contract to embark on any of the above activities.


The information provided on this page is intended to provide general information. The information does not take into account your personal situation and is not intended to be used without consultation from accounting and financial professionals. Allan Madan and Madan Chartered Accountant will not be held liable for any problems that arise from the usage of the information provided on this page.

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