Canada v. Quigley, 2009 DTC 6206, 2009 FCA 287 -- summary under Subsection 169(1)

By services, 28 November, 2015

As the only issue in the taxpayer's appeal to the Tax Court was whether the Minister had erred in determining that the taxpayer was resident in Newfoundland for provincial income tax purposes, the Crown's motion to quash the taxpayer's appeal was allowed.

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