The undated website of the Embassy of the Islamic Republic of Iran in The Hague, states that
[a]ccording to the most recent resolutions, foreign resident draftees who have left the country before the date 29/12/1382 [19 March 2004 (Taghvim.com 28 Mar. 2014a)], and whom after entering their 13 years of age, have been living abroad for a minimum of 2 years (as substantiated through presentation of relevant exit and entry stamps as placed in the applicant's passport by Iranian border guards and officials), are eligible for buying themselves out of Military Duty and thereby obtaining an Exemption card, upon paying the sum of 100,000,000 Rials [$4315 CAD (XE 27 Mar. 2014)]. (Regardless of academic documents, or period of absence from service).
Thus far, this regulation is expected to be in effect up to 04/11/1390 [24 January 2012 (Taghvim.com 28 Mar. 2014b)]. (Iran n.d.a)
Al-Monitor reports that in December 2013, General Kamali stated that "[b]ecause of its discriminatory nature, paying off military service was never desired by the armed forces, and that option has been closed" (19 Dec. 2013). General Kamali reportedly added that "for those who live outside of the country, the option of paying off military service had been cancelled earlier this year. For those who live in the country, paying to avoid military service has not always been offered" (Al-Monitor 19 Dec. 2013). Further information about payment in lieu of compulsory military service could not be found among the sources consulted by the Research Directorate within the time constraints of this Response.