Words and Phrases - "sojourn"
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
Meaning of “sojourn” (pp. 32:5)
In Thomson, the Supreme Court of Canada touched on the meaning of the word "sojourn" in obiter dictum, stating...
Words and Phrases
sojournDysert v. The Queen, 2013 DTC 1070 [at at 373], 2013 TCC 57
The taxpayers were middle-aged "all American" certified cost estimate professionals, with no significant previous exposure to Canada, who came to...
Words and Phrases
sojournLocations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | 169 | |
Tax Topics - Treaties - Income Tax Conventions - Article 4 | 283 |