Talbot v. The Queen, 2018 TCC 94 (Informal Procedure) -- summary under Subsection 110.7(1)
taxpayer did not “reside” in a northern region where he stayed there during work days in a room provided by his employer
The taxpayer worked for Canadian Royalties Inc. in a remote area of Quebec, that was a prescribed northern zone, where he operated a crusher. He...
Words and Phrases
reside