27 September 1989 Ruling 74343 F - Crown Corporation Employees Abroad - Revision of IT-106R

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.

Subject: Interpretation Bulletin Project Number 1719 Crown Corporation Employees Abroad Revision of IT-106R

This is in response to your memorandum of September 14, 1989 concerning the aforementioned draft Interpretation Bulletin.

We offer the following comments for your consideration:

1.     Re:  "Summary" Inserting

a)     "factually resident in Canada or they may be " after "may be" (line 3);

b)     a period after "Canada" (line 3);and

c)     "Both factual and deemed residents of Canada are" after "and thus" (line 3)

and deleting "and thus" (line 3) may provide greater clarity.

2.     Re:  "Discussion and Interpretation"

     Paragraph 3:

a)     Add "factually" before "resident in Canada or" (line 7)

b)     Add ", if not factually resident in Canada," after "250(1)(c) is" (line 11)

c)     Add ", if they are not factually resident in Canada", after "officer or servant are also" (line 15)

     Paragraph 4:

a)     Add ", and is not otherwise deemed by subsection 250(1) to be resident in Canada and is not factually resident in Canada" after "described" (line 6)

b)     Add "and do not become factually resident in Canada and are not deemed resident in Canada pursuant to subsection 250(1)" before the period (page 3, line 4)

c)     Delete the period on line 3 and the sentence following it.

M.A. Hiltzfor Director GeneralSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch