6 May 2009 External T.I. 2009-0311951E5 F - Résidence au Canada pour fins fiscales -- attach -- Section 114
application of s. 114 where return to Canada during the year
Section 114
17 January 2017 Internal T.I. 2016-0647161I7 - Capital gains of a partnership -- attach -- Section 114
a year-end income allocation by a non-resident partnership to an immigrant included offshore capital gains realized pre-immigration
Christine Hung, "Taxation of an Immigrating Partner's Income from a Foreign Partnership in the Year of Immigration", Canadian Current Tax, Vol. 9, No. 9, June 1999 [9] -- attach -- Section 114
Grant v. The Queen, 2006 DTC 3071, 2006 TCC 373, aff'd 2007 DTC 5351, 2007 FCA 174 -- attach -- Section 114
The Queen v. Taylor, 91 DTC 5131 (FCA) -- attach -- Section 114
Beament v. Minister of National Revenue, 52 DTC 1183, [1952] CTC 327, [1952] 2 SCR 486 -- attach -- Section 114
The Queen v. Bergelt, 86 DTC 6063, [1986] 1 CTC 212 (FCTD) -- attach -- Section 114
Griffiths v. The Queen, 78 DTC 6286, [1978] CTC 372 (FCTD) -- attach -- Section 114
84 C.R. - Q.35 -- attach -- Section 114
S5-F1-C1 - Determining an Individual’s Residence Status -- attach -- Section 114
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