Hauser v. The Queen, 2005 DTC 1151, 2005 TCC 492, aff'd 2006 DTC 6447, 2006 FCA 216 -- summary under Subsection 2(1)

By services, 28 November, 2015

An Air Canada pilot who took up residence in the Bahamas continued to be resident in Canada given that his work routine (which was centred on Pearson Airport) and family connections caused him to spend more than one-third of his time in Canada (during which time he would stay at his mother-in-law's apartment in Canada) and that he used a Canadian bank account for most of his banking.

Topics and taglines
Topic
Income Tax Act - s. 2(1)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335917
Extra import data
{
"field_legacy_header": "<strong><em><a name=\"Hauser\"></a>Hauser v. The Queen</em></strong>, 2005 DTC 1151, 2005 TCC 492, affirmed 2006 DTC 6447, 2006 FCA 216",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}