Words and Phrases - "ordinarily resident"

a
85
b
44
c
75
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

Mallett v. The Queen, 92 DTC 6537, [1992] 2 CTC 229 (FCTD)

Summary Under
Tax Topics - Income Tax Act - Section 62

A government employee (who was deemed under s. 250(1) to be resident in Canada) was told in the spring of 1985 that she would be transferred from...

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
ordinarily resident

Thomson v. Minister of National Revenue, 2 DTC 812, [1946] S.C.R. 209

Summary Under
Tax Topics - Income Tax Act - Section 2 - Subsection 2(1)

For a number of years the taxpayer spent between 81 and 159 days in Canada each year, with most of the balance spent in the United States. The...

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
residence ordinarily resident during