Например, 365 дней в России.
As you are aware, on March 29, 2012 the Federal Government announced that the OETC would be
eliminated by January 1, 2016. The announcement stated that there would be a phase-out period over a
number of taxation years; beginning with the 2013 taxation year. The OETC will be permanently
eliminated by 2016
The Overseas Employment Tax Credit (OETC) is a credit an individual may claim against Canadian
federal income tax for qualifying income received from employment outside of Canada. From 2013 to
2016 the OETC is being phased out. The percentage of qualifying foreign income and the maximum
qualified foreign income used in the OETC calculation is being reduced as follows:
2013 – 60% to a maximum of $60,000
2014 – 40% to a maximum of $40,000
2015 – 20% to a maximum of $20,000
2016 – 0% to a maximum of $0