Words and Phrases - "ordinarily reside"
25 April 2008 External T.I. 2008-0274401E5 F - Crédit d'impôt pour enfant
meaning of "ordinarily reside" and "throughout the … year"
Regarding a query as to the meaning of "ordinarily reside" and "throughout the … year" in s. 118(1)(b.1), CRA stated:
Thomson … held that a...
12 November 2013 External T.I. 2012-0471621E5 F - Moving expenses - eligible relocation
a multiple move may consist of one or more eligible relocations, and if there is one eligible relocation from Residence 1 to 3, the intermediate moving costs can be deductible
In 2013, the taxpayer and spouse moved from Residence A to furnished accommodation (Residence B) in order for the taxpayer’s spouse to attend a...
Words and Phrases
ordinarily reside| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 62 - Subsection 62(3) - Paragraph 62(3)(a) | costs of moving pets by air could qualify | 84 |
| Tax Topics - Income Tax Act - Section 62 - Subsection 62(3) - Paragraph 62(3)(b) | moving furniture to ultimate residence could qualify if not ordinarily residing at intermediate residence | 269 |
| Tax Topics - Income Tax Act - Section 62 - Subsection 62(3) | reasonable gas expenses but not car tune-up costs can qualify | 81 |
15 December 2014 Internal T.I. 2012-0445361I7 F - Remboursement de frais de déménagement
criteria for determining “ordinarily resides” under s. 62 (coterminous with “ordinarily resident” under s. 250(3))
Before indicating that the question of whether the reimbursement of expenses of selling a residence at Location 1 in Canada, which had continued...
Words and Phrases
ordinarily reside| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | reimbursement of moving expenses not a taxable benefit if such moving expenses otherwise deductible under s. 62 which, in the case of multiple moves, can turn on whether there is ordinary residence at each location | 436 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Eligible Relocation | expenses re selling a Canadian home after a 2nd relocation abroad are non-deductible if no ordinary residence at 1st location abroad | 263 |