Words and Phrases - "reside"

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85
b
44
c
76
d
50
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38
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31
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18
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14
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73
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2
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2
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32
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55
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25
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38
p
79
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3
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9 June 2011 Internal T.I. 2011-0396721I7 F - Déduction - habitants de régions éloignées

Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 110.7 - Subsection 110.7(1)
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...

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Words and Phrases
reside

Talbot v. The Queen, 2018 TCC 94 (Informal Procedure)

Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 110.7 - Subsection 110.7(1)
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...

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Words and Phrases
reside

B Morecroft v. MNR, 91 DTC 937, [1991] 2 CTC 2265 (TCC)

Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 110.7 - Subsection 110.7(1)
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"...

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Words and Phrases
reside