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.
October 24, 1980
To- Head Office Registration Division
FROM - Non-Corporate Rulings Division T.D. Peters
ATTENTION Mrs. E.Scobie
Re: Information Circular 75-18R4
This is in reply to your memorandum of October 15, 1980 concerning the residency of XXXX.
It is our opinion that XXXX has supplied sufficient evidence to prove he was not a sojourner and therefore would be considered a resident of Canada from the date he entered Canada for purposes of the Act.
The confusion arises in that "for purposes of the Act" refers to subsection 2(1) of the Act which taxes residents of Canada. The term "resident" is not defined in the Act and section 250 is simply an "extended meaning of resident" which brings in certain individuals not otherwise considered residents of Canada. To illustrate, an individual who visits Canada (a sojourner) is not resident here unless these visits exceed 183 days at which time paragraph 250(1)(a) will deem him to be resident of Canada.
for Director Non-Corporate Rulings Division
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© Her Majesty the Queen in Right of Canada, 1980
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© Sa Majesté la Reine du Chef du Canada, 1980
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