Midyette v. The Queen, 85 DTC 5565,  2 CTC 362 (FCTD)
An individual is not "deemed" by s. 250 to be resident in Canada for the purposes of s. 63.1 by virtue only of coming within the partial definition of residence in s. 250(3). This definition is not a true deeming provision.
An individual who moved to Australia for a year but was ordinarily resident in Canada during that period accordingly was unable to deduct his moving expenses.
|Locations of other summaries||Wordcount|
|Tax Topics - Income Tax Act - Section 250 - Subsection 250(3)||100|
|Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions||Verrette rule||34|