Allchin v. Canada, 2004 DTC 6468, 2004 FCA 206 -- summary under Article 4

The taxpayer, who held a green card and worked in the hospital industry selling hospital supplies throughout the United States, was thereby a resident of the United States for purposes of Article IV of the Canada-U.S. Convention, as green card status was a "criteria of a nature" similar to United States residents. Accordingly, a decision of the Tax Court that Article IV did not apply because, on common law principles, the taxpayer was resident in Canada and not resident in the U.S., should be set aside and the matter referred back to the Tax Court for re-determination.