@contactniraj : There are numerous topics here in which the
employed-abroad-by-Canadian-business credit toward the PR Residency Obligation is discussed at length and in-depth. What qualifies for this credit is far more limited than many recognize.
Just being employed by a Canadian business while abroad does NOT come anywhere near close to meeting the technical requirements for this credit. Generally, most PRs inquiring about this credit in this forum do NOT qualify for it. In the absence of clear facts showing the PR's situation meets the requirements for this credit, it is generally safe to infer it is very likely the PR does NOT qualify for the credit. For example, the factual situation you describe falls way, way short of indicating the credit would be available to you.
That said, it would not be prudent to say for sure. Many unstated elements can and likely will have influence in whether you, in particular, in your individual situation, qualify for the credit. Best guess, probably not, but that is based on statistical probabilities whereas whether you qualify for the credit will be based on the specific facts in your situation. The statistical probabilities largely irrelevant.
If after reading what is offered here you think there is a chance you might qualify for the credit, you might want to do some homework in the other relevant topics here where this is discussed at length and in-depth. Note, in many of those discussions, I and other link to both authoritative and official sources, including numerous IAD and Federal Court decisions ruling on actual cases.
OR SEE A LAWYER. For a consultation, to review the facts in your situation and get a professional opinion, based on YOUR SPECIFIC FACTS.
NOTE: There is NO way to get any kind of official determination ahead of time. IRCC or CBSA will only determine the availability of the credit in the course of a RO compliance examination. That is, if you rely on the credit the risk is the credit will not be allowed, leaving you in breach of the RO and subject to losing PR status.
I sometimes comment that in order to qualify for the credit the PR needs to be IN Canada enough to be in compliance with the RO without getting the credit. This is an exaggeration but not by a lot.
The technicalities aside, generally the credit is NOT allowed if the situation is one in which the employment arrangements are largely about facilitating living abroad. That is, PRs expecting the credit to apply in a way that allows them to live abroad, generally, are NOT going to be allowed the credit.
The latter is no exaggeration but it is an over-simplification. To be sure, the technicalities do matter. The technicalities will determine whether the credit is allowed in a particular case.
Leading to . . .
This is correct but way short of the whole story. In particular, there is more to how terms like "assigned," and "full-time basis," are interpreted and applied in particular cases.
Clue: the interpretation and application of these terms tends to narrow the range of employment-relationships which will qualify for the credit. As others comment, for example, "assigned" generally means "temporarily assigned."
Additionally, likewise, there is more to what constitutes a "Canadian business" that qualifies for the credit than merely being organized, incorporated, or otherwise registered in Canada.
OVERALL: See a competent immigration lawyer for a consultation OR, at the least, read through a fair amount of the other discussions in this forum about this credit BEFORE relying on it.
