Income Tax Act — I-3.3 94
 non-resident throughout the period during which the services were rendered; (b) rendered to an employer by an employee of the employer, other than services that were (i) rendered primarily in Canada, (ii) rendered primarily in connection with a business carried on by the employer in Canada, or (iii) a combination of services described in subparagraphs (i) and (ii); (c) rendered in a particular calendar month to an employer by an employee of the employer, which employee (i) was resident in Canada throughout no more than 60 months during the 72-month period that ends at the end of the particular month, and (ii) became a member of, or a beneficiary under, the plan or trust under which benefits in respect of the services may be provided (or a similar plan or trust for which the plan or the trust was substituted) before the end of the calendar month following the month in which the employee became resident in Canada; or (d) any combination of services that are qualifying services determined without reference to this paragraph. ( services admissibles ) resident beneficiary under a trust at any time means a person (other than a person that is at that time a successor beneficiary under the trust or an exempt person) that is, at that time, a beneficiary under the trust if, at that time, (a) the person is resident in Canada; and (b) there is a connected contributor to the trust. ( bénéficiaire résident ) resident contributor , to a trust at any time, means a person that is, at that time, resident in Canada and a contributor to the trust, but — if the trust was created before 1960 by a person who was non-resident when the trust was created — does not include an individual (other than a trust) who has not, after 1959, made a contribution to the trust. ( contribuant résident ) resident portion of a trust at a particular time means all of the trust’s property that is (a) property in respect of which a contribution has been made at or before the particular time to the trust by a contributor that is at the particular time a resident contributor, or if there is at the particular time a resident beneficiary under the trust a connected contributor, to the trust and, for the purposes of this paragraph, (i) if a property is held by a contributor in common or in partnership immediately before the property is contributed to the trust, it is contributed by the contributor only to the extent that the contributor so held the property, and (ii) if the contribution is a transfer described by any of paragraphs (2)(a), (c), (d) or (f), the property in respect of which the contribution has been made is deemed to be (A) in respect of a transfer under paragraph (2)(a), property (I) if clause (2)(a)(ii)(A) applies, the fair market value of which has increased because of a transfer or loan described by subparagraph (2)(a)(i), or (II) if clause (2)(a)(ii)(B) applies, that would not otherwise be included in the resident portion of the trust, that is selected by the trust (or, failing which, is selected by the Minister) and that has a fair market value at least equal to the absolute value of a decrease in a liability or potential liability of the trust that arose because of a transfer or loan described by subparagraph (2)(a)(i), (B) in respect of a transfer under paragraph (2)(c), property described by subparagraph (2)(c)(ii), (C) in respect of a transfer under paragraph (2)(d), property acquired as a result of any undertaking including a guarantee, covenant or agreement given by a person or partnership other than the trust to ensure the repayment, in whole or in part, of a loan or other indebtedness incurred by the trust as described by paragraph (2)(d), and (D) in respect of a transfer under paragraph (2)(f), property selected by the trust (or, failing which, is selected by the Minister) that has a fair market value at least equal to the fair market value of property deemed to be transferred to the trust as described by paragraph (2)(f); (b) property that is ac