The taxpayer had a child in 2002, was deported back to Tunisia in 2004, and returned to Canada in 2010. Jorré found that the taxpayer was ineligible for Canada child tax benefits and GST/HST tax credits for the period he stayed in Tunisia, as he did not normally reside in Canada in that period.
Topics and taglines
Tagline
being deported to Tunisia means not normally residing in Canada
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333837
Extra import data
{
"field_legacy_header": "<strong><em>Agrebi v. The Queen</em></strong>, 2015 DTC 1027 [at 119], 2014 TCC 141 <strong>[being deported to Tunisia means not normally residing in Canada]</strong>",
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"field_sid": "",
"field_topic_category": "seealso"
}
"field_legacy_header": "<strong><em>Agrebi v. The Queen</em></strong>, 2015 DTC 1027 [at 119], 2014 TCC 141 <strong>[being deported to Tunisia means not normally residing in Canada]</strong>",
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"field_sid": "",
"field_topic_category": "seealso"
}