Regarding a location incentive program of the Quebec government for medical practitioners setting up in designated territories, CRA stated:
[S]igning bonuses paid to physicians under programs established by the Government of Quebec to encourage physicians to establish in remote areas are taxable to physicians who carry on a medical practice in a designated area. Those amounts are not covered by the exceptions to the income inclusion requirement in paragraph 12(1)(x). Thus, those bonus amounts are taxable as business income.