Words and Phrases - "habitual abode"

a
88
b
44
c
81
d
55
e
38
f
31
g
20
h
15
i
75
j
2
k
2
l
32
m
57
n
26
o
38
p
81
q
3
r
78
s
91
t
47
u
16
v
10
w
23
y
2

Lingle v. The Queen, 2009 DTC 1705, 2009 TCC 435, aff'd 2010 DTC 5100 [at 6932], 2010 FCA 152

Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 4

Campbell J. found that the taxpayer's habitual abode was in Canada. She stated at para. 30:

It follows that the proper approach to determining...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
habitual abode
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) 37