The Resource Garcia v Canada : 2007 TCC 548

Garcia v Canada : 2007 TCC 548

Label
Garcia v Canada : 2007 TCC 548
Title
Garcia v Canada : 2007 TCC 548
Contributor
Subject
Language
eng
Summary
Judgment by the Tax Court of Canada dated 28 September 2007. The first issue was whether the house the taxpayer had purchased in Canada was a permanent home for the purposes of the tie-breaker provision in the US-Canada tax treaty. The second issue concerned the meaning of 'derived' in case of a bonus in respect of a year when the taxpayer was resident in the USA
Citation source
In: International tax law reports. - London. - Vol. 10 (2007),
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • residence
  • tie-breaker rule
  • tax treaty
Label
Garcia v Canada : 2007 TCC 548
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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