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AAA...................1
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| In Dionne v. Ligue de développement du hockey midget AAA du Québec inc., J.E. | 1022 |
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ABANDON...............1
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| individual to abandon his residence within the meaning of the C.C.Q. than to become a non- | 606 |
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ABANDONED.............3
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| abandoned a domicile, in a country for example, when he ceases to reside there and no longer | 270 |
| that he has voluntarily established his domicile elsewhere and abandoned his previous domicile. | 478 |
| demonstrated, there must also be evidence that the previous domicile has been abandoned , | 654 |
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ABANDONMENT...........1
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| abandonment of the previous residence. | 656 |
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ABODE.................6
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| particular place of abode or even a shelter. He may sleep in the open. It is important | 100 |
| permanently in Canada or to have an habitual abode here. He never really settled in | 212 |
| place of abode by setting up his matrimonial home and family there, he is permitted to | 372 |
| he shall be deemed to be a resident of the Contracting State in which he has an habitual abode ; | 954 |
| (c) if he has an habitual abode in both States or in neither State, he shall be deemed to be a | 954 |
| outside the jurisdiction. Even permanency of abode is not essential since a person may be a | 1092 |
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ABROAD................11
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| tax purposes while abroad , including: | 228 |
| e) the permanence and purpose of stay abroad . | 232 |
| less than two years, he was presumed to have retained his residence status while abroad , unless | 236 |
| employment as a missionary abroad , following a course of study abroad as a student, | 332 |
| employment as a missionary abroad, following a course of study abroad as a student, | 332 |
| accepting temporary employment abroad , accompanying a spouse who has accepted | 334 |
| temporary employment abroad ? | 334 |
| return to Canada at the end of a stay abroad as a factor in determining whether a taxpayer | 576 |
| of a taxpayers stay abroad . The two-year test found in Interpretation Bulletin IT-R | 596 |
| e) The taxpayers permanence of stay abroad . | 642 |
| stay abroad . | 644 |
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ABSENCE...............14
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| In the absence of a statutory definition, the jurisprudence has developed guiding principles | 70 |
| significant ties to Canada which would have made him a resident despite his physical absence . | 240 |
| for domicile, an individual may remain domiciled in a place despite a prolonged absence if there | 276 |
| ) is the physical absence caused by a clearly temporary situation such as | 332 |
| In my view to allow physical absence to be treated as residence within the country | 338 |
| have stated on many occasions, too long of an absence from Canada, albeit a | 348 |
| similar interpretation. In my view to allow physical absence to be treated as residence | 356 |
| in cases where physical absence is encountered during a statutory period, proof of | 368 |
| continued residence will require evidence as to the temporary nature of the absence , a | 368 |
| person to retain his domicile despite a more or less prolonged absence , as long as it is unclear | 476 |
| maintained his residence during his absence . Section of IMP.-R states the following: | 576 |
| Translation In the absence of definitions, courts have defined the notion of residence | 630 |
| defined in laws using this factor to connect a person to a jurisdiction. The absence of a | 674 |
| even though the absence may be more or less lengthy. It is also enhanced if he returns there | 994 |
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ABSENCES..............3
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| absences which occurred immediately before the application for citizenship? | 324 |
| ) what is the extent of the physical absences if an applicant is only a few days | 328 |
| short of the ,-day total it is easier to find deemed residence that if those absences | 330 |
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ABSENT................3
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| federal tax authorities assumed that, where a Canadian resident was absent from Canada for | 234 |
| other hand, where an individual was absent from Canada for two years or longer, he was | 238 |
| residence, even where a taxpayer has been physically absent from the country for an extended | 362 |
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ABSOLUTELY............1
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| but the importance of similar facts may differ absolutely in different cases The | 264 |
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ABSTRACT..............1
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| According to Deleury and Goubau, the notion of residence is less abstract and more realistic | 402 |
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ACCEPTED..............1
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| accepting temporary employment abroad, accompanying a spouse who has accepted | 334 |
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ACCEPTING.............1
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| accepting temporary employment abroad, accompanying a spouse who has accepted | 334 |
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ACCESSORIES...........1
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| maintains or centralizes his ordinary mode of living with its accessories and social relations, | 888 |
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ACCOMMODATE...........1
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| accommodate the differences in legislative policy, while keeping as a foundation the same notion | 686 |
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ACCOMPANIED...........1
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| accompanied by a sense of transitoriness and of return. (Emphasis added) | 106 |
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ACCOMPANYING..........1
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| accepting temporary employment abroad, accompanying a spouse who has accepted | 334 |
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ACCORDINGLY...........5
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| Accordingly , if it is held that an individuals ties to Canada are sufficient to make him a resident, | 158 |
| Accordingly , if a person owns several houses in different jurisdictions, his place of domicile will | 266 |
| interpreted by the tax case law inspired by the common law. Accordingly , there is a | 690 |
| Accordingly , where a federal law does not define a private law term, we must turn to the private | 722 |
| interpretation. Accordingly , the federal Interpretation Act contains the following provision: | 756 |
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ACCOUNT...............6
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| Finally, taking into account the diversity of definitions of residence and domicile, but especially | 50 |
| taxpayer was only in Canada for one hour should not be taken into account . | 176 |
| and his stockbroker were all in the United States. Apart from one bank account and | 202 |
| into account for establishing whether or not a person was resident in Canada within | 346 |
| We may also take into account the taxpayers intentions and the reasons which have led to his | 644 |
| version takes into account the common law and the civil law was tabled on May , | 716 |
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ACCOUNTS..............2
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| holding credit cards and bank accounts in Canada; | 134 |
| married, but still, all his family was in the United States. His bank accounts and savings | 200 |
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ACCUMULATED...........3
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| accumulated at least three years of residence in Canada calculated in the following | 292 |
| accumulated one-half of a day of residence, and | 296 |
| accumulated one day of residence. | 298 |
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ACHIEVE...............1
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| adaptable interpretation based on the goal that a particular statute is intended to achieve . | 682 |
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ACKNOWLEDGES..........1
|
| The author acknowledges with thanks the assistance of Julie Gaudreault-Martel (student- | 872 |
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ACQUIRE...............2
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| wishing to acquire Canadian citizenship, not only that he possess certain civic and moral | 310 |
| On the other hand, it is quite possible for a person to involuntarily acquire a new residence | 478 |
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ACQUIRED..............2
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| until it is proven that a new domicile has been acquired . A person is deemed to have | 268 |
| resident though travelling continuously and in such a case the status may be acquired by a | 1092 |
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ACQUISITION...........2
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| may reside in several places for tax purposes. Furthermore, the acquisition of a domicile | 650 |
| requires a degree of fixity greater than that required for the acquisition of residence for tax | 650 |
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ACTED.................1
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| country. In fact, the way he acted shows rather that it was never his intention to stay | 212 |
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ACTION................3
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| his action and statements may be adduced. It is impossible to formulate any general rule | 260 |
| A Quebec litigant involved in an action pertaining to his civil rights under a federal enactment | 748 |
| In Droit de la famille - , R.J.Q. , the Superior Court held, in an action | 1034 |
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ACTIVITIES............2
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| respect of, but only in respect of, activities of the person carried on through that | 524 |
| be a non-resident person in respect of, but only in respect of, activities of the person | 530 |
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ACTREGARDING..........1
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| on section . of the Taxation Actregarding the notion of residence under that statute. | 30 |
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ACTS..................1
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| Province of Quebec and to amend certain Acts in order to ensure that each language | 716 |
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ACTUAL................2
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| () actual presence in Canada remains the most relevant and crucial factor to be taken | 344 |
| effected by actual residence in another place coupled with the intention of the person to make it | 452 |
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ACTUALLY..............1
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| actually lived in Canada for an appreciable time. Parliament wishes by this means to ensure that | 312 |
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ADAPTABLE.............1
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| adaptable interpretation based on the goal that a particular statute is intended to achieve. | 682 |
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ADAPTING..............1
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| with a view to adapting each legislative text to a specific goal. The specific presumptions found | 684 |
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ADDERSON..............4
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| refers to the Adderson v. Adderson case, which held that: | 424 |
| refers to the Adderson v. Adderson case, which held that: | 424 |
| Adderson v. Adderson (), D.L.R. (th ) (Alta. CA). | 1030 |
| Adderson v. Adderson (), D.L.R. (th ) (Alta. CA). | 1030 |
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ADDITION..............6
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| factor. But in addition to physical presence is the issue of whether the person has centralized his | 364 |
| C.C.Q.). Furthermore, the addition of the notion of ordinarily to that of residence has | 434 |
| even incorporates the provisions of the E.T.A. by reference. In addition , in a way similar to that | 556 |
| addition , the Quebec case law on residence for tax purposes has been developed in conjunction | 564 |
| In addition , in the Roy case, Crête J. of the Court of Appeal of Québec used the criteria | 628 |
| Id., par. . In that case, the Court held that, in addition to not having met the three-year | 1002 |