Boston v. R., 98 DTC 1124, [1998] 1 CTC 2217 (TCC) -- summary under Article 4

By services, 28 November, 2015

The taxpayer was posted to Malaysia, where he lived in rented premises. His wife whom he was having marital difficulties with continued to live in their Edmonton home. The taxpayer was found to have a center of vital interests in Malaysia rather than Canada given that he reported for work there every day and given that, in the years in question, his personal life was centered in Malaysia.

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Topic
Treaties - Income Tax Conventions - Art. 4
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Node
Drupal 7 entity ID
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Extra import data
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