Section 250

Cases

Thomson v. Minister of National Revenue, 2 DTC 812, [1946] S.C.R. 209

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Words and Phrases
during residence

Subsection 250(1) - Person deemed resident

Paragraph 250(1)(a)

See Also

Dysert v. The Queen, 2013 DTC 1070 [at 373], 2013 TCC 57

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Words and Phrases
sojourn

Administrative Policy

22 March 1995 T.I. 950463 (C.T.O. "Withholding Tax for Non-Resident Commuters (HAA 8019-1)")

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17 February 1995 T.I. 940054 (C.T.O. "Residence & Source Deductions (HAA 7576-1)" (See also 22 March 1995 T.I. 950463))

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1 June 1990 T.I. (November 1990 Access Letter, ¶1517)

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87 C.R. - Q.4

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Articles

Brian Kearl, Carl Deeprose, "Leaving Canada's New High Tax Rate Regime: Considerations, Tips and Traps", 2016 Conference Report (Canadian Tax Foundation),32:1-24

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Words and Phrases
sojourn

Paragraph 250(1)(c)

See Also

Messar-Splinter v. The Queen, 2012 DTC 1236 [at 3659], 2012 TCC 72

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Administrative Policy

26 May 1994 Memorandum 933331 (C.T.O. "Crown Corp. Employees Working Outside Canada (T-2 File)")

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Subsection 250(3) - Ordinarily resident

Cases

Midyette v. The Queen, 85 DTC 5565, [1985] 2 CTC 362 (FCTD)

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Words and Phrases
residence

See Also

Laurin v. The Queen, 2007 DTC 236, 2006 TCC 634

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) 90

Subsection 250(4) - Corporation deemed resident

Cases

The Queen v. Gurd's Products Co. Ltd., 85 DTC 5314, [1985] 2 CTC 85 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 180 - Subsection 180(3) 52

Birmount Holdings Ltd. v. The Queen, 78 DTC 6254, [1978] CTC 358 (FCA)

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Deltona Corp. v. MNR, 71 DTC 5186, [1971] CTC 297 (Ex Ct), briefly aff'd 73 DTC 5180, [1973] CTC 215 (SCC)

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Administrative Policy

14 December 1990 T.I. (Tax Window, Prelim. No. 2, p. 4, ¶1047)

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Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - Article 4 44

Articles

Talakshi, "Corporate Migration", 1991 Canadian Petroleum Tax Journal, Spring 1991, p. 53.

Subsection 250(5) - Deemed non-resident

See Also

Antle v. The Queen, 2009 DTC 1305, 2009 TCC 465, aff'd 2010 DTC 5172 [at 7304], 2010 FCA 280

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) interjection of Barbados trust defeated policy 173

Administrative Policy

24 May 2018 External T.I. 2017-0710641E5 - Interest Charge Domestic International Sales Corp

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 5907 - Subsection 5907(11.2) U.S. IC-DISC is “resident” of the U.S. for Treaty purposes as the U.S. asserts its jurisdiction to tax and grants benefits only on continued meeting of conditions 379
Tax Topics - Income Tax Regulations - Regulation 5907 - Subsection 5907(1) - Exempt Earnings - Paragraph (d) CMC of FA must be in the DTC and it must be liable to tax therein (albeit, may be conditionally exempted) 214

27 June 1994 T.I. 940600 (C.T.O. "Corporate Status of a Delaware LLC (4093-U5-100-4)")

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Subsection 250(5.1) - Continued corporation

Administrative Policy

4 April 2011 External T.I. 2010-0388741E5 F - Société quittant le Canada

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Articles

Lanthier, "Corporate Immigration, Emigration, and Continuance", 1993 Corporate Management Tax Conference Report, c. 4.

Subsection 250(6) - Residence of international shipping corporation

Administrative Policy

23 June 1992 T.I. 912669 (December 1992 Access Letter, p. 39, ¶C248-121)

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2 July 1991 T.I. (Tax Window, No. 5, p. 15, ¶1326)

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Articles

Michael Shields, "Taxation of International Shipping Companies in Canada", International Tax (Wolters Kluwer CCH), No. 88, June 2016, p. 1

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Owen, "Tax Issues in International Shipping", 1993 Canadian Tax Journal, Vol. 41, No. 4, p. 724.

Subsection 250(6.1) - Residence of inter vivos trusts

Administrative Policy

S6-F1-C1 - Residence of a Trust or Estate

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) 209