Lingle v Her Majesty the Queen : 2010 FCA 152

Resource Information

The work Lingle v Her Majesty the Queen : 2010 FCA 152 represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Lingle v Her Majesty the Queen : 2010 FCA 152

Contributor

• Baker, P

Subject

• case law
• double taxation
• habitual abode
• tax treaty
• treaty interpretation

Language

eng

Summary

Judgment by the Federal Court of Appeal dated 10 June 2010. The taxpayer was a US citizen who worked as a contractor at a nuclear power station in Canada, the contract being arranged by a US engineering company. He owned a house in Ransom, Illinois but while in Canada lived in a house in Ajax, Ontario leased by a female friend with whom the taxpayer lived. He returned to the house in Ransom one weekend a month. The taxpayer invoiced the US engineering company charging for his time over seven days of every week. The Canadian Revenue claimed that the taxpayer's habitual abode was in Canada and he was hence liable to tax in Canada. The taxpayer claimed that he had habitual abode in both Canada and the US, in which case, under the tie-breaker rules in the US-Canada tax treaty, his US citizenship would determine that he was to be taxed in the US and not in Canada. The Tax Court determined that the taxpayer had habitual abode in Canada and the taxpayer appealed. The Federal Court upheld the Tax Court's decision, stating that the taxpayer did not 'regularly, customarily or normally live in the United States'

Citation source

In: International tax law reports. - London. - Vol. 12 (2010),

Geographic coverage

North America

Language note

English