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A number of clauses follow that need not be considered in detail for present purposes. ...

I do not believe that he can be considered negligent in the failure to remit source deductions. ...

However, a number of factors considered together could establish that the individual is a resident of Canada for Canadian income tax purposes: — past and present habits of life; — regularity and length of visits in the jurisdiction asserting residence; — ties within the jurisdiction; — ties elsewhere; — permanence or otherwise of purposes of stay; — ownership of a dwelling in Canada or rental of a dwelling on a long-term basis (for example, a lease for one or more years); — residence of spouse, children and other dependent family members in a dwelling maintained by the individual in Canada; — memberships with Canadian churches or synagogues, recreational and social clubs, unions and professional organizations; — registration and maintenance of automobiles, boats and airplanes in Canada; — holding credit cards issued by Canadian financial institutions and other commercial entities including stores, car rental agencies, etc; — local newspaper subscriptions sent to a Canadian address; — rental of Canadian safe deposit box or post office box; — subscriptions for life or general insurance including health insurance through a Canadian insurance company; — mailing address in Canada; — telephone listing in Canada; — stationery including business cards showing a Canadian address; — magazine and other periodical subscriptions sent to a Canadian address; — Canadian bank accounts other than a non-resident bank account; — active securities accounts with Canadian brokers; — Canadian driver's licence; — membership in a Canadian pension plan; — holding directorship of Canadian corporations; — membership in Canadian partnerships; — frequent visits to Canada for social or business purposes; — burial plot in Canada; — will prepared in Canada; — legal documentation indicating Canadian residence; — filing a Canadian income tax return as a Canadian resident; — ownership of a Canadian vacation property; — active involvement in business activities in Canada; — employment in Canada; — maintenance or storage in Canada of personal belongings including clothing, furniture, family pets, etc; — obtaining landed immigrant status or appropriate work permits in Canada; — severing substantially all ties with former country of residence. ...

Appeals allowed. 1 Subsection 104(24) of the Act provides that for the purposes of subsection 104(6) an amount shall not be considered to be payable in a taxation year unless it was paid in the year to the person to whom it was payable or he was entitled in that year to enforce payment. 2 [1960] Ex.C.R. 221; 60 D.T.C. 1025; affirmed 64 D.T.C. 5266. 3 [1960] C.T.C. 336; 60 D.T.C. 1236. 4 [1988] 1 C.T.C. 2019; 88 D.T.C. 1015. 5 [1902] A.C. 287. 6 M.N.R. v. ...

., who was then a member of the Tax Review Board, considered what was essentially the same legal issue as that dealt with by Mr. ...

I gave him approximately $30,000 in cash and the home ownerships, which was what I considered to be money as well, and I received assets equal to that. ...

I have considered the recent decision of the Federal Court of Canada in M.N.R. v. ...

The distinction between joint venture and partnership has been considered to be immaterial in Ross v. ...

It appeared that he just considered "long service" from the viewpoint of long days and nights, even weekends, running the business, rather than the reflection of the number of years employed. ...

It must now be considered how these principles of interpretation should be applied to the sections in question and also how the said sections are to be applied in light of the evidence presented to the Board. 4.03.4 In the instant case, were the appellant's legal and extrajudicial expenses “incurred by him in collecting salary or wages owed to him by his employer or former employer", according to the wording of paragraph 8(1)(b)? ...