Cases
Midyette v. The Queen, 85 DTC 5565, [1985] 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 250 - Subsection 250(3) | 102 | |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | Verrette rule | 36 |