Income Tax Regulations

2602 (1) Subject to subsection (2), if an individual does not reside in Canada at any time in a taxation year, the individual’s income earned in the taxation year in a province is the total of

• (a) the portion of the taxpayer’s income from an office or employment that is included in the taxpayer’s taxable income earned in Canada for the taxation year under subparagraph 115(1)(a)(i) of the Act and that is reasonably attributable to the duties performed by the taxpayer the province; and

• (b) the taxpayer’s income for the taxation year from carrying on business earned in the province, determined in accordance with this Part.

(2) Where the aggregate of the amounts of an individual’s income as determined under subsection (1) for all provinces for a taxation year exceeds the aggregate of the amounts of his income described in subparagraphs 115(1)(a)(i) and (ii) of the Act, the amount of his income earned in the taxation year in a particular province shall be that proportion of his income so described that the amount of his income earned in the taxation year in the province as determined under subsection (1) is of the aggregate of all such amounts.