Words and Phrases - "residence"
Thomson v. Minister of National Revenue, 2 DTC 812, [1946] S.C.R. 209
Summary Under
Tax Topics - Income Tax Act - Section 250For 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | 262 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 34(2) | 80 |
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....
Words and Phrases
residence| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 63.1 | 68 | |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | Verrette rule | 36 |
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...
| 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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 250 | 262 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 34(2) | 80 |