Did you know? A Canadian resident's employment abroad may be insurable, entitling the individual to EI benefits.

EMPLOYMENT OUTSIDE OF CANADA – INSURABLE?

Employment is generally insurable only if it takes place in Canada, except in limited and narrow cases. For example, employment outside of Canada is insurable if (Regulation 5 of the Employment Insurance Act):

1. the employee ordinarily resides in Canada;

2. the employment is outside Canada, or partly outside Canada, for an employer who is resident or has a place of business in Canada;

3. the employment would be insurable if it were in Canada; and

4. the employment is not insurable employment under the laws of the country in which it takes place.

   For further information see Video Tax News Monthly Tax Update Newsletter, Issue No. 457.