See Also
Kenny v. The Queen, 2018 TCC 2 (Informal Procedure)
In 2014, the taxpayer, who was an Irish national and resident, earned $32,728.52 in employment income from working in Fort McMurray, Canada for a...
Words and Phrases
substantially all| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 25 | s. 118.94 did not violate non-discrimination-against-nationals Art. in Canada-Irish Treaty | 230 |
Luscher v. The Queen, 2012 DTC 1161 [at at 3388], 2012 TCC 151 (Informal Procedure)
The taxpayer sought to claim a medical expense tax credit in respect of 2008, in which he was a US resident. In the US, the taxpayer had a...
Watts v. The Queen, 2004 DTC 3111, 2004 TCC 535 (Informal Procedure)
The taxpayer, who received approximately 80% of his income in the form of Public Service Management Insurance Plan disability payments, was found...
Words and Phrases
substantially all| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) | 77 | |
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) | 77 |
Administrative Policy
1 May 2025 External T.I. 2024-1030911E5 F - Scholarships to non-residents to study French
Adult temporary foreign workers who are not resident in Canada take French language courses offered by adult general Quebec training centres for...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 115 - Subsection 115(2) - Paragraph 115(2)(e) - Subparagraph 115(2)(e)(ii) | scholarships received by non-resident temporary workers for French language training would not be included in their taxable income earned in Canada | 159 |
8 November 1996 Internal T.I. 9635527 - INTERACTION SECTION 216 & SECTION 188.94
Even though Part XIII tax is levied on the gross amount of a particular payment, for the purpose of calculating a non-resident's world income such...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 216 - Subsection 216(1) | 59 |