The information referenced by
@scylla, with a link to a pdf version of the Operational Manual (OP 10 "Permanent Residency Status Determination"), is the primary source for what guides IRCC officials in evaluating if and when to allow a credit toward the PR Residency Obligation based on time abroad in the employ of a Canadian business or in the public service of Canada or a province. Even though this manual is specifically for use in Visa Offices abroad, primarily for determining whether a PR abroad should be issued a PR Travel Document, it is the same criteria which is similarly employed in other contexts where either IRCC or CBSA are making a PR RO compliance determination. This includes CBSA Port-of-Entry examinations, PR card applications, and other circumstances which might trigger a RO compliance determination, such as a PR's application to sponsor a family class PR application.
As
@scylla noted, the information on page 16, and more particularly the information in subsection 6.5 (begins at bottom of page 16), outlines the criteria for allowing this credit.
The
CAUTION is that some of the terms are employed more narrowly and stringently than many might anticipate if they are not familiar with the manner in which this credit is allowed as a fairly narrow EXCEPTION to the general RO. The terms "
temporary" and "
assignment," for example, tend to pose a significantly higher hurdle than many apprehend. Moreover, the nuances in how this credit is assessed can be rather tricky.
Exaggerating some, I sometimes say that anyone who needs this credit is not likely to qualify for it. Again, that is an exaggeration but it is intended to convey how narrowly this exception tends to be interpreted and applied.
More References and Links:
Somewhat dated now, though not much has changed in regards to this issue, see
https://www.canadavisa.com/canada-i...it-including-business-trips-an-update.607559/ where I cite and link numerous additional sources of information about this subject. Some of the links, such as to IAD and Federal Court decisions, do not work, but the respective url can be copied and pasted and should then pull up the referenced decision.