Section 119 - Former resident — credit for tax paid

Administrative Policy

7 October 2016 APFF Roundtable Q. 18, 2016-0652791C6 F - Taxable Canadian property and Part XIII tax

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8 July 2015 External T.I. 2011-0430021E5 - Section 119

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Articles

Henry Shew, "Section 119: Flawed Relief from Departure Tax", Canadian Tax Focus, Vol. 6, No. 2, May 2016, p.9

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Subsection 119(1)

Cases

Israel v. The Queen, 79 DTC 5418, [1979] CTC 468 (FCTD)

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See Also

Gunderson v. MNR, 91 DTC 523 (TCC)

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Administrative Policy

27 March 1992 T.I. (Tax Window, No. 18, p. 15, ¶1834)

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Articles

Jack Bernstein, "Canadian Provision to Prevent Double Taxation of Emigrants Undermined by AMT", Tax Notes International Magazine, Vol. 36, December 13, 2004, p. 943.