Intra-Company Transferee Qualifying Companies | Intra-Company Transferees

As an employer, before you can consider whether or not you have qualifying employees for the Intra Company Transferee Program, you will first need to determine whether or not your company has a qualifying relationship with the company in Canada that you wish to have a worker transferred to.

You must first establish and be able to demonstrate that this qualifying relationship exists, otherwise, the application will be unsuccessful regardless of the qualifications of the potential transferee.

Firstly, your company abroad and the Canadian company must be legal entities that have a parent, subsidiary, branch or affiliate business relationship. Further, both your company and the Canadian company must be or will be doing business.

A Parent means a firm, corporation or other legal entity which has subsidiaries.

A Branch is an operating division or office of the same organization housed in a different location.

An Enterprise is any entity constituted or organized under applicable law, whether or not for profit and whether privately or publicly owned including any corporation trust, partnership, sole-proprietorship, joint venture or other association. Examples may include:

A Subsidiary refers to a firm, a corporation, or other legal entity of which a parent company owns:

  • directly or indirectly, half or more than half of the entity and controls the entity; or owns, directly or indirectly, 50% of a 50-50 joint venture and has equal control and veto power over the entity; or
  • owns directly or indirectly, less than half of the entity, but in fact controls the entity.

Affiliate means:

  • one of two subsidiaries, both of which are owned and controlled by the same parent company or individual; or
  • one of two legal entities, owned and controlled by the same group of individuals, each individual owning and controlling approximately the same share or proportion of each company in terms of how the shares have been allocated.

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