Lingle v. The Queen, 2009 DTC 1705, 2009 TCC 435, aff'd 2010 DTC 5100 [at 6932], 2010 FCA 152 -- summary under Subsection 2(1)

By services, 28 November, 2015

The taxpayer, who was a U.S. citizen, was found to have a centre of vital interest in Canada rather than the United States given that it was admitted that he normally lived in Canada.

Topics and taglines
Topic
Income Tax Act - s. 2(1)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335924
Extra import data
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