Cases
Sampson v British Columbia, 2018 BCSC 1503
Mr. Sampson, who was described (at para. 126) as “a wealthy CEO of an international energy company” (Niko) maintained a 600 square foot...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | residence in two provinces before tie breaker rule applied | 132 |
Administrative Policy
28 February 2005 External T.I. 2004-0104121E5 F - Détermination du statut de résidence
Regarding the residence on December 31, 2004 of an individual who had been working in Ontario since August 2004, where he maintained an apartment,...
22 March 1995 External T.I. 9414435 - RESIDENCE IN A PROVINCE (HAA 7576-1)
"Generally, the principal place of residence of a person is the province where the person ordinarily resides in a permanent home with which he or...