Barton v. The Queen, 2007 DTC 712, 2007 TCC 222 -- summary under Subsection 2(1)

By services, 28 November, 2015

The taxpayer was found to be resident in Canada for a four-year period during which he was working in the United States given that the evidence indicated he was in the United States for work only and that he did not have any other ties there, whereas his wife and daughter remained in Canada with him visiting them there at least once a month.

Topics and taglines
Topic
Income Tax Act - s. 2(1)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335919
Extra import data
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