Words and Phrases - "habitual abode"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
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...

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