Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
| 19(1) |
5-9068 |
| |
K.B. Harding |
| |
(613) 957-2129 |
December 5, 1989
Dear 19(1)
This is in reply to your letter of November 6, 1989 concerning the 24(1).
Generally speaking, the Canadian Income Tax Act (the "Act") taxes a resident of Canada on his world income whereas a non-resident of Canada is taxed only on the income he receives from Canada. Since the Act does not define the term "resident" for purposes of the Act the Courts have indicated that an individual is resident in Canada if Canada is the place where he, in the settled routine of his life, regularly, normally or customarily lives. Revenue Canada issued the attached Interpretation Bulletin IT-221R2 (IT-221R2) where paragraphs 6 to 9 and 16 outline the criteria used by Revenue Canada in determining when an individual becomes a resident of Canada for taxation purposes. 24(1)
24(1)
We trust this would provide you with the information you require to make that determination.
Yours truly,
K.H.M.for DirectorReorganizations and Non-Resident DivisionSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch
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© Her Majesty the Queen in Right of Canada, 1989
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© Sa Majesté la Reine du Chef du Canada, 1989
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