The regulations enable permanent residents to comply with the residency obligation while working abroad, provided that they are under contract to, or are full-time employees of, a Canadian business or in the public service, and are assigned on a full-time basis, as a term of their employment or contract, to a position outside Canada with that business, an affiliated enterprise or a client.

The regulations provide that each day a permanent resident is outside of Canada accompanying a permanent resident or Canadian citizen is deemed a day of physical presence in Canada, provided that the person accompanied is a spouse, common-law partner or parent with whom he or she ordinarily resides. In situations where the person being accompanied is also a permanent resident, only the days on which that person is in compliance with residency obligations may be counted as days of physical presence in Canada by the accompanying permanent resident.

— define "child" for the purpose of satisfying the residency obligation provisions.

For the purpose of subparagraphs 28(2)(a)(ii) and (iv) of the IRPA, "child" is defined as a child of a Canadian citizen or permanent resident, including a child adopted in fact, who has not and has never been a spouse or common-law partner and is less than 22 years of age.

— prescribe rules for calculating applicable days of physical presence in Canada.

The regulations specify the period, after an officer has made a decision that a permanent resident has failed to comply with the residency obligation, that cannot be considered by the Immigration and Refugee Board (IRB) during an appeal as days of physical presence in Canada for the purpose of satisfying the residency obligation. This rule will not apply in cases where the permanent resident is subsequently determined to have complied with the residency obligation.

These regulations are necessarily different from the current regulations because they support and complement residency obligation provisions that are substantively different from those in the current Immigration Act. The residency obligation in IRPA is based on a period of physical presence in Canada with provisions for prolonged absences from Canada (three years out of every five-year period for any reason). In certain circumstances permanent residents, including accompanying family members, are allowed even longer absences when they are employed abroad. Moreover, humanitarian and compassionate considerations, including the best interests of a child, will be taken into account in all residency obligation status determinations and, when justified, will overcome any breach of those obligations occurring prior to the determination.

By contrast, current legislation is based on a highly subjective principle of intent not to abandon Canada as the place of permanent residence. Currently, if a permanent resident is absent from Canada for more than six months in any 12-month period, he or she is deemed to have abandoned Canada unless he or she is able to satisfy an immigration officer that there was no intention to do so. Criteria for determining residency status are in the regulations. These contain exceptions allowing for longer absences if the person is employed by or representing a Canadian government body, corporation or business organization established in Canada; upgrading professional, academic or vocational qualifications; accompanying a family member who is a Canadian citizen; or has been issued a returning resident permit; or in other circumstances that an officer deems appropriate. The provisions are difficult to administer, create uncertainties about status and the standards that are to be met, and lead to inconsistencies in decision making.