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S6-F1-C1- Residence of a Trust or Estate-- summary under Subsection 2(1) Summary Under Tax Topics- Income Tax Act- Section 2- Subsection 2(1) 1.2... ...

The Queen, [1990] 2 CTC 439, 90 DTC 6662, payments of strike pay were held not to be income from a source. ...

S5-F1-C1- Determining an Individual’s Residence Status-- summary under Subsection 2(1) Summary Under Tax Topics- Income Tax Act- Section 2- Subsection 2(1) 1.10 The most important factor to be considered in determining whether an individual leaving Canada remains resident in Canada for tax purposes is whether the individual maintains residential ties with Canada while abroad…. 1.12 Where an individual who leaves Canada keeps a dwelling place in Canada (whether owned or leased), available for his or her occupation, that dwelling place will be considered to be a significant residential tie with Canada during the individual's stay abroad. ...

The notion of ordinarily resided must be given the meaning assigned... in Thomson v Minister of National Revenue, [1946] S.C.R. 209, 2 DTC 812. 4.12 For details regarding individuals who are absent from but resident in Canada for the purposes of the Act, see Income Tax Folio S5-F1-C1, in particular ¶1.10- 1.21.... ...

Canada, [1998] 2 S.C.R. 298, 98 DTC 6505, and later in Backman v. Canada, [2001] 1 S.C.R. 367, 2001 DTC 5149, and Spire Freezers Ltd. v. ...

Consequently, transactions that occur sequentially on the same day but prior to the amalgamation will be reported by the predecessor corporation in the tax year that is deemed to have ended immediately before the amalgamation. 1.17 …Where the duration of…short tax years of the predecessor corporations would be a matter of days, for instance where the normal tax year-ends are December 31 and the amalgamation takes place on January 2, and where there would be adverse implications in having short tax years, consideration should be given to requesting the Minister's concurrence to extend such year-ends…. ...