The date upon which a Canadian resident individual leaving Canada will become a non-resident ... will usually coincide with the latest of the...

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"An individual who is resident in more than one province on December 31 of a particular tax year will be considered to be resident only in the...

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1.10 The most important factor to be considered in determining whether an individual leaving Canada remains resident in Canada for tax purposes...

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To sojourn means to make a temporary stay in the sense of establishing a temporary residence, although the stay may be of very short duration....

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b) [I]ndividuals who were officers or servants of Canada or a province, at any time in the year, who received representation allowances or who...

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Where subsection 250(5) applies, an individual will be deemed to be a non-resident of Canada for all purposes of the Act (that is, the individual...

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1.41 [T]o be considered liable to tax for the purposes of the Residence article of Canada's tax treaties, an individual must be subject to the...

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