International Mobility Program: Canadian interests – Significant benefit – Intra-company transferees – Qualifying relationship between the employer and the foreign worker [R205(a)] (exemption code C12)
This section contains policy, procedures and guidance used by IRCC staff. It is posted on the department’s website as a courtesy to stakeholders.
“Must take a position in Canada” under intra-company transferee provisions means that an employer-employee relationship with the Canadian branch of the company to which they are being transferred must exist. The essential element in determining this relationship is the right of the employer to order and control the employee in the performance of their work. While full-time employment by the Canadian branch is anticipated, there is no requirement that the foreign national perform full-time service in Canada. An executive, for example, could divide normal working hours between offices in Canada and the U.S. There is no requirement that the foreign national be paid from the Canadian entity; however, this is usually the case.
Evidence that an employer is a legal entity may be articles of incorporation, partnership agreements, license to do business, evidence of registration with the Canada Revenue Agency (CRA) as an employer.
Non-qualifying business relationships would be those based on contracts, licensing arrangements and franchise agreements. Associations between companies based on factors such as ownership of a small amount of stock in another company, exchange of products or services, licensing or franchising agreements, membership on boards of directors, or the formation of consortia or cartels do not create affiliate relationships between the entities.
An applicant seeking entry to open a new office on behalf of the foreign enterprise may also qualify, after having established that the enterprise in Canada is expected to support a managerial or executive position or, in the case of specialized knowledge, is expected to be doing business. Factors such as the ownership or control of the enterprise, the premises of the enterprise, the investment commitment, the organizational structure, the goods or services to be provided and the viability of foreign operation should be considered. The financial ability to support the new business should also be taken into consideration.
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