Words and Phrases - "reside"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
73
s
85
t
44
u
14
v
8
w
20
y
2
“
1

9 June 2011 Internal T.I. 2011-0396721I7 F - Déduction - habitants de régions éloignées

Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 110.7 - Subsection 110.7(1)
regular absences of 8 days on a 43-day cycle did not interrupt “residence” in zone

The taxpayer works at a worksite located in prescribed zone. In accordance with the contract of employment, the taxpayer returns to the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
reside

Talbot v. The Queen, 2018 TCC 94 (Informal Procedure)

Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 110.7 - Subsection 110.7(1)
taxpayer did not “reside” in a northern region where he stayed there during work days in a room provided by his employer

The taxpayer worked for Canadian Royalties Inc. in a remote area of Quebec, that was a prescribed northern zone, where he operated a crusher. He...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
reside

B Morecroft v. MNR, 91 DTC 937, [1991] 2 CTC 2265 (TCC)

Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 110.7 - Subsection 110.7(1)
taxpayer "resided" in trailer near remote work site

The taxpayer, who ate and slept at a trailer near his worksite in the Carmanah Valley on Vancouver Island was found to "reside" there "throughout"...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
reside