Words and Phrases - "resident in Canada at any time in the year"

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

Persaud v. The King, 2024 TCC 42 (Informal Procedure)

Summary Under
Tax Topics - Income Tax Act - Section 118 - Subsection 118(6) - Paragraph 118(6)(b)
“resident” has the same meaning of ordinary residence in s. 118(6)(b) as elsewhere in the Act

The taxpayer’s father (Dennis) was a Guyanese resident, came to Canada on a visitor’s visa for a two-week stay but, during that stay, suffered...

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Words and Phrases
resident in Canada at any time in the year
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Consistency application of “presumption of consistent application” re "resident" 118