| |
|
CANADA-U..............1
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| paragraph of article IV of Canada-U .S. Income Tax Convention. | 220 |
| |
|
CANADIAN..............37
|
| The notion of residence in tax law is a key concept, causing people to be subject to Canadian | 34 |
| the wish of the Canadian government to harmonize a federal tax legislation in harmony with the | 52 |
| deemed to be a resident Canadian under a specific provision of the I.T.A.. This is the case of a | 62 |
| Despite its importance in Canadian tax law, the notion of residence is not defined in theI.T.A.. | 64 |
| memberships with Canadian churches, clubs, etc.; | 132 |
| membership in a Canadian pension plan; | 134 |
| Canadian drivers licence; | 136 |
| Canadian health insurance card; | 136 |
| filing a Canadian income tax return; | 138 |
| In pursuing numerous cases decided by the Canadian and British Courts, it is obvious | 180 |
| Canadian courts in a domestic context, as the following analysis by Lamarre J. demonstrates: | 196 |
| immigrant status nor Canadian citizenship. He is an American citizen and has an | 216 |
| federal tax authorities assumed that, where a Canadian resident was absent from Canada for | 234 |
| Under paragraph ()c) of the Canadian Citizenship Act the Minister grants citizenship to | 286 |
| In immigration matters, residence therefore constitutes a condition for the granting of Canadian | 300 |
| In my opinion a person is resident in Canada, within the meaning of the Canadian Citizenship | 306 |
| Act only if he is physically present (at least usually) on Canadian territory. I feel that this | 308 |
| wishing to acquire Canadian citizenship, not only that he possess certain civic and moral | 310 |
| Canadian citizenship is granted only to persons who have shown they are capable of becoming | 312 |
| the meaning of the provision paragraph ()(c) of the Canadian Citizenship Act. As I | 346 |
| be a resident for tax purposes although he only had visitors status under Canadian immigration | 376 |
| laws, because he had married a resident Canadian and he had sworn that he was not a non- | 376 |
| connection with Canada, or to exempt from GST transactions of a Canadian resident which | 538 |
| Translation Canadian and Quebec case law has established certain benchmarks such | 622 |
| lead to unjustifiable differences of treatment among Canadian taxpayers based on their province | 704 |
| In tax law cases, Canadian courts have generally understood and uniformly applied the | 712 |
| Canadian legal traditions (civil law in Quebec and common law in the other provinces) and that | 720 |
| Residency Rules for Canadians: Tax Considerations, CCH Canadian , , chap. . | 836 |
| John V. HALPERN, Residence or Domicile?: A state of mind (), Canadian Tax | 862 |
| G. McGREGOR, Domicile Tests for Residence (), Canadian Tax Journal - | 864 |
| Conference Report, Toronto, Canadian Tax Foundation, , pp. :-. | 866 |
| Conference, Toronto, Canadian Tax Foundation, at p. :. | 882 |
| (b) was, at any time in the year, a member of the Canadian Forces; | 902 |
| (d.) was, at any time in the year, a member of the overseas Canadian Forces school staff | 912 |
| Jean-Gabriel Castel, Canadian Conflict of Laws, ed., Toronto, Butterworhts, , | 972 |
| (b) was a member of the Canadian Armed Forces and was resident in Québec immediately | 1054 |
| Droit fédéral et droit civil: complémentarité, dissociation (), , Canadian Bar Review | 1108 |
| |
|
CANADIAN-RESIDENT.....1
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| Canadian-resident taxpayer who earns income, regardless of its source. | 544 |
| |
|
CANADIANS.............1
|
| Residency Rules for Canadians : Tax Considerations, CCH Canadian, , chap. . | 836 |
| |
|
CANADIEN..............2
|
| Luc Blanchette, La résidence des individus en droit fiscal canadien et québécois, Thesis | 832 |
| Guide de lImpôt canadien Canada tax guide, th ed. , Farnham, Publications CCH | 844 |
| |
|
CAPITAL...............1
|
| of the United States of America with Respect to Taxes on Income and on Capital (signed in | 932 |
| |
|
CARBONNIER............1
|
| Jean Carbonnier , Droit civil; - Les Personnes civil law; - Persons, Paris, Presses | 838 |
| |
|
CARD..................3
|
| Canadian health insurance card ; | 136 |
| one credit card which he had here in Canada for his day-to-day living expenses, the | 202 |
| property, the holding of a drivers licence or a health insurance card , etc. constitute indications | 998 |
| |
|
CARDS.................1
|
| holding credit cards and bank accounts in Canada; | 134 |
| |
|
CARRIES...............2
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| The expression ordinarily resident carries a restricted signification, and although the | 92 |
| the individual carries on, away from Canada, specified work of limited duration (bridge | 586 |
| |
|
CAS...................2
|
| Rogers v. I.R.C. (), Tax Cas . (Scot. Ct. of Ex.). | 890 |
| Lloyd v. Sully (), Tax Cas . (Scot. Ct. of Ex.). | 892 |
| |
|
CASE..................46
|
| established by the case law; this is what is known as ordinary residence. Second, he may be | 60 |
| deemed to be a resident Canadian under a specific provision of the I.T.A.. This is the case of a | 62 |
| governing the determination of residence in a tax context. A review of the tax case law is thus | 70 |
| facts and circumstances of each case . It is therefore not always easy to develop uniform | 84 |
| criteria. As mentioned by Rand J. in the Thomson case : | 84 |
| the same matter. In one case it is satisfied by certain elements, in another by others, | 90 |
| Canada, regardless of the number of hours. The case law, however, does not support this | 172 |
| who is also an American citizen. In the Wolf case , it was held that the taxpayer had dual | 188 |
| Although this case arose in Quebec, the judge ignored the notion of residence in the C.C.Q., | 222 |
| law. Furthermore, nothing could be found in the established case law to support this position.. | 242 |
| constitutes a better summary of the principles developed by the case law. | 246 |
| Koo case summarizes the state of immigration law involving residence in the following terms: | 316 |
| In the Koo case , Reed J. drew a parallel between the notion of residence for tax purposes | 352 |
| The Thomson case , of course, dealt with tax matters. I am not convinced that the | 354 |
| The tax case law also supports the conclusion that the concept of residence for tax purposes | 374 |
| It is interesting to note that, in Droit de la famille , a divorce case , the Superior Court | 418 |
| refers to the Adderson v. Adderson case , which held that: | 424 |
| jurisdiction. Thus, where a case includes extraneous elements, we must ask which legal system | 492 |
| will be able to decide it. In that case , the applicable law must be determined. In cases involving | 492 |
| (d) in the case of an individual, if the individual is deemed under any of paragraphs | 510 |
| purposes. The case law developed under the I.T.A. is therefore relevant in interpreting the | 514 |
| addition, the Quebec case law on residence for tax purposes has been developed in conjunction | 564 |
| with the common law case law, with the difference that the Quebec case law seems to give | 564 |
| with the common law case law, with the difference that the Quebec case law seems to give | 564 |
| Translation Canadian and Quebec case law has established certain benchmarks such | 622 |
| case . | 626 |
| In addition, in the Roy case , Crête J. of the Court of Appeal of Québec used the criteria | 628 |
| Translation Among the factors to consider, the Reeder case mentions the following: | 636 |
| can only have one domicile, whereas it has been established by the case law that an individual | 648 |
| force. In that case , the Court of Quebec not only reaffirmed the reciprocity of federal tax law | 666 |
| and provincial tax law, it also considered case law from other common law countries. | 668 |
| interpreted by the tax case law inspired by the common law. Accordingly, there is a | 690 |
| principles of residence for tax purposes developed in the federal tax case law. | 714 |
| law in force in the province in which the case arises. | 722 |
| Canada (Attorney General). The issue in that case was whether the meaning of the | 724 |
| C.C.Q. where a case arises in Quebec: | 730 |
| fact, quite simply, that the federal enactment in a given case must be applied to situations or | 768 |
| on the source of the litigation. In this case , although the notion seems to be similar in both | 778 |
| similar nature, but in the case of an estate or trust, only to the extent that income, derived by | 940 |
| Blaha v. Department of Citizenship and Immigration, F.C. . This case | 982 |
| Id., at p. , par. -. In this case , the Court held that, although the purchase of | 996 |
| Id., par. . In that case , the Court held that, in addition to not having met the three-year | 1002 |
| Id., at p. . In that case , the Court established that the notion of sojourn must be | 1012 |
| That case was decided under the Civil Code of Lower Canada. | 1038 |
| fact and consequently that the facts in each case must be examined closely to see whether they | 1082 |
| resident though travelling continuously and in such a case the status may be acquired by a | 1092 |