The taxpayer, a Chinese citizen, entered Canada on a visitor's visa in 1984, and in 1987 married a Canadian citizen and applied for landed immigrant status. Because his application to become a landed immigrant evidenced an intention to remain in Canada permanently, it could not be said that he was "visiting" (i.e., temporarily resident) at the time that he received a bursary in 1990. Accordingly, the bursary was not exempt from tax under the Act.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340599
Extra import data
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"field_legacy_header": "<strong><em>Qing Gang K. Li v. The Queen</em></strong>, 94 DTC 6059 (FCA)",
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