Beginning May 1, 1996, if an employer in one country sends the same employee to work
in the other country on more than one occasion, the detached worker rule will apply
to that employee for the second and any subsequent assignment only if:
that assignment is expected to end within 5 years of the beginning date of the original
at least 1 year has elapsed since the ending date of the most recent assignment.
The same conditions apply to self-employed persons who transfer their business activity
from one country to the other more than once. The detached worker rule will apply
to the second and any subsequent periods of self-employment in the other country only
if that period of self-employment is expected to end within 5 years of the beginning
date of the first period, or if at least 1 year has elapsed since the end of the most
Prior to May 1, 1996, the agreement did not include a specific rule applicable to
successive assignments or periods of self-employment in the other country.