How does a corporation determine an employee is resident in British Columbia for the IDMTC?
Corporations are required to gather documentation to support the BC residency of an employee whose salaries and wages are being claimed for purposes of the IDMTC. In cases where an individual is no longer employed, supporting information gathered at the start of employment is acceptable, provided that after reasonable enquiry, the corporation has no reason to believe the residency status of the individual has changed at the end of the calendar year. For example, if a corporation mails a T4 to an address outside of BC, this would suggest that the individual may no longer be a BC resident individual for the purposes of the IDMTC claim for that tax year.
