Canada’s treaties typically contain tie-breaker rules for individuals. Typically, if the test of the place of the individual’s permanent home or centre of vital interest does not determine the individual’s residence, resort is next had to the test of the location of the individual’s “habitual abode.” What are CRA’s views of what is an habitual abode of an individual and what factors are considered?
CRA indicated that length of stays, and the nature of the activities, of the individual in each jurisdiction would have to be considered, to determine whether the individual usually lives in one state as compared to the other, and that the relevance of particular lengths of time would need to be considered in the circumstances: no set periods of time were applied as tests.