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