The Resource Canadian residents leaving Canada - recent jurisprudence

Canadian residents leaving Canada - recent jurisprudence

Label
Canadian residents leaving Canada - recent jurisprudence
Title
Canadian residents leaving Canada - recent jurisprudence
Creator
Subject
Language
eng
Summary
The administrative position of the Canada Revenue Agency (CRA) on the residence of an individual is important, but when residence is in dispute, the final arbiter is the Court. Several recent decisions of the Tax Court of Canada indicate the CRA's increasing attempts to claim that residents who left Canada remain resident for tax purposes. This article discusses several cases and indicates the facts the Court regarded as relevant and the conclusions that can be drawn from the judgments of the Court
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 59 (2005),
http://library.link/vocab/creatorName
Sherman, A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • case law
  • residence
  • tax treaty
  • emigration
Label
Canadian residents leaving Canada - recent jurisprudence
Instantiates
Publication
Label
Canadian residents leaving Canada - recent jurisprudence
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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