Merrins v. The Queen, 2002 DTC 1848 (TCC)

In finding that the taxpayer (who was a resident of Ireland in receipt of both Canadian old age security payments and also pension income that...

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

In finding that the taxpayer (who was a resident of Ireland in receipt of both Canadian old age security payments and also pension income that...

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

Although the taxpayer was a resident of Ireland, he qualified for payments under the Old Age Security Act (Canada) because at the time he left...

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