Words and Phrases - "reside"
9 June 2011 Internal T.I. 2011-0396721I7 F - Déduction - habitants de régions éloignées
regular absences of 8 days on a 43-day cycle did not interrupt “residence” in zone
The taxpayer works at a worksite located in prescribed zone. In accordance with the contract of employment, the taxpayer returns to the...
Talbot v. The Queen, 2018 TCC 94 (Informal Procedure)
taxpayer did not “reside” in a northern region where he stayed there during work days in a room provided by his employer
The taxpayer worked for Canadian Royalties Inc. in a remote area of Quebec, that was a prescribed northern zone, where he operated a crusher. He...
B Morecroft v. MNR, 91 DTC 937,  2 CTC 2265 (TCC)
taxpayer "resided" in trailer near remote work site
The taxpayer, who ate and slept at a trailer near his worksite in the Carmanah Valley on Vancouver Island was found to "reside" there "throughout"...