Words and Phrases - "residence"

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

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...

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Words and Phrases
during residence

Midyette v. The Queen, 85 DTC 5565, [1985] 2 CTC 362 (FCTD)

S.250(3) is not a deeming provision because it does not impose a meaning on "residence" that that term would have in the absence of the provision....

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Words and Phrases
residence

Daruwala v. The Queen, 2012 TCC 257 (Informal Procedure)

Woods J. stated (at paras. 25-26):

The term "residence" has a flexible meaning which is dependant on the context in which it is used. ...

The term...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 191 - Subsection 191(1) informal arrangement included 168

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

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.