Words and Phrases - "sojourn"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

Brian Kearl, Carl Deeprose, "Leaving Canada's New High Tax Rate Regime: Considerations, Tips and Traps", 2016 Conference Report (Canadian Tax Foundation),32:1-24

Summary Under
Tax Topics - Income Tax Act - Section 250 - Subsection 250(1) - Paragraph 250(1)(a)

Meaning of “sojourn” (pp. 32:5)

In Thomson, the Supreme Court of Canada touched on the meaning of the word "sojourn" in obiter dictum, stating that "[o]ne 'sojourns' at a place where he unusually, casually or intermittently visits or stays". The Federal Court of Appeal affirmed this statement in Dixon [Footnote 29 – Dixon v R, 2001 DTC 5408, at para 6].

R & L Food Distributors [77 DTC 411] … [stated:]

… [I]t is obvious that coming from one country to work for the day at a place of business in another country and thereafter returning to one's permanent residence in the evening is not tantamount to making a temporary stay in the sense of establishing even a temporary residence in the country where the business enterprise is situate.

Words and Phrases
sojourn

Dysert v. The Queen, 2013 DTC 1070 [at at 373], 2013 TCC 57

Summary Under
Tax Topics - Income Tax Act - Section 250 - Subsection 250(1) - Paragraph 250(1)(a)

The taxpayers were middle-aged "all American" certified cost estimate professionals, with no significant previous exposure to Canada, who came to Alberta under two-year contracts (later extended by two years) to work on the Syncrude project. Although they acquired and modestly furnished apartments in Alberta, they maintained their substantial homes in the U.S. where their families stayed (other than for short visits to Alberta) and otherwise maintained their social ties and financial assets in the U.S. After finding that the taxpayers were not ordinarily resident in Canada, Boyle J. found (at para. 43) that this factual situation "clearly meets the intermittent, temporary visit or stay parts of the meaning given to sojourn ... in Thomson" and that "a business trip is one of the specific examples set out by Professors Hogg and McGee of sojourning. [Principles of Canadian Income Tax Law, 2nd ed. (Scarborough, Ont.: Carswell, 1997) at 120.]" Accordingly, the taxpayers were deemed to be resident in Canada under s. 250(1)(a).

Words and Phrases
sojourn