TITLE:

Study of the Dissociation Between Federal Tax Legislation and Quebec Civil Law – Residence

AUTHOR(S): 

Auger, François

EDITOR:

Department of Justice Canada

This research report inspired an article that was published in:

• Auger, François,  “Study of the Dissociation Between Federal Tax Legislation and Quebec Civil Law – Residence”, The Harmonization of Federal Legislation with Quebec Civil Law and Canadian Bijuralism – Collection of Studies in Tax Law, Montreal, Association de planification fiscale et financière, 2002, pp. 5 :1-38.

PAGE(S):

SERIE(S):

The Harmonization of Federal Legislation with Quebec Civil Law and Canadian Bijuralism – Collection of Studies in Tax Law

SUBJECT(S):

Canadian Bijuralism
Tax law

Abstract:

The abstract is an exact copy taken from The Harmonization of Federal Legislation with Quebec Civil Law and Canadian Bijuralism – Collection of Studies in Tax Law.

The notion of residence in tax law is a key concept, causing people to be subject to Canadian and Quebec tax.  The determination of whether an individual is a resident of Canada or of Quebec allows the relevant tax authorities to levy tax on an individual’s world-wide income.

The concept of residence is not limited to tax law.  It is a central concept which is found in several other fields of law, such as administrative law, social law and immigration law.  Note that each of these fields uses its own definition of residence, which differs, to varying degrees, from the notion of residence used in tax law.

In general, the Civil Code of Québec defines residence as the place where a person ordinarily resides.  It is important, however, to distinguish residence from domicile in the C.C.Q.  Neither of these notions corresponds perfectly to the notion of residence developed under tax law.  In fact, it could be said that residence under tax law is mid-way between the concept of residence and that of domicile in civil law.

TABLE OF CONTENTS:

INTRODUCTION

I. DEFINITION OF RESIDENCE

1.1 THE CONCEPT OF RESIDENCE UNDER THE INCOME TAX ACT

        1.1.1 Ordinary residence

        1.1.2 Statutory presumption of residence

        1.1.3 Administrative positions – Interpretation Bulletin IT-221R3

1.2 THE CONCEPT OF RESIDENCE IN COMMON LAW

1.3 THE CONCEPT OF RESIDENCE AS DEVELOPED BY STATUTE LAW:  IMMIGRATION LAW

1.4 THE NOTIONS OF RESIDENCE AND DOMICILE IN QUEBEC CIVIL LAW

        1.4.1 The notion of residence

        1.4.2 The notion of domicile

1.5 OTHER TAX LAWS

        1.5.1 Excise Tax Act

        1.5.2 An act respecting the Quebec Sales Tax

        1.5.3 The Taxation Act

2. COMPARISON BETWEEN THE NOTIONS OF RESIDENCE AND DOMICILE IN QUEBEC CIVIL LAW AND THE NOTION OF RESIDENCE FOR TAX PURPOSES

3. RECOMMENDATIONS

BIBLIOGRAPHY