Cases
Thomson v. Minister of National Revenue, 2 DTC 812, [1946] S.C.R. 209
For a number of years the taxpayer spent between 81 and 159 days in Canada each year, with most of the balance spent in the United States. The...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | 262 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 34(2) | 80 |
Subsection 250(1) - Person deemed resident
Paragraph 250(1)(a)
See Also
Dysert v. The Queen, 2013 DTC 1070 [at 373], 2013 TCC 57
The taxpayers were middle-aged "all American" certified cost estimate professionals, with no significant previous exposure to Canada, who came to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | 169 | |
| Tax Topics - Treaties - Article 4 | 283 |
Administrative Policy
22 March 1995 T.I. 950463 (C.T.O. "Withholding Tax for Non-Resident Commuters (HAA 8019-1)")
"Generally if a taxpayer commutes to work in Canada for more than 182 days in a year and returns to his home daily to a country outside Canada,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 105 - Subsection 105(1) | 69 |
17 February 1995 T.I. 940054 (C.T.O. "Residence & Source Deductions (HAA 7576-1)" (See also 22 March 1995 T.I. 950463))
"It is a question of fact whether a taxpayer, who is a resident of a foreign country and who is present in Canada for more 182 days in a year,...
1 June 1990 T.I. (November 1990 Access Letter, ¶1517)
Comments on the meaning of the word "sojourn" in the context of the application of s. 56(1)(o).
87 C.R. - Q.4
A U.S. resident who sojourns in Canada for 183 days or more will be required to report his world income, will be entitled to deduct amounts...
Paragraph 250(1)(c)
See Also
Messar-Splinter v. The Queen, 2012 DTC 1236 [at 3659], 2012 TCC 72
The taxpayer moved to Geneva in 1994 with her husband, who took a position described in s. 250(1)(c)(i), working as a public servant for the...
Administrative Policy
26 May 1994 Memorandum 933331 (C.T.O. "Crown Corp. Employees Working Outside Canada (T-2 File)")
An individual working in Japan for a provincial government supposedly as an independent contractor likely would in fact be an employee in light of...
Subsection 250(3) - Ordinarily resident
Cases
Midyette v. The Queen, 85 DTC 5565, [1985] 2 CTC 362 (FCTD)
S.250(3) is not a deeming provision because it does not impose a meaning on "residence" that that term would have in the absence of the provision....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 63.1 | 64 | |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | Verrette rule | 34 |
See Also
Laurin v. The Queen, 2007 DTC 236, 2006 TCC 634
Before going on to find that the taxpayer was not ordinarily resident in Canada, Bowman C.J. stated (at p. 237):
"The use of the word 'includes'...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | 92 |
Subsection 250(4) - Corporation deemed resident
Cases
The Queen v. Gurd's Products Co. Ltd., 85 DTC 5314, [1985] 2 CTC 85 (FCA)
The Court accepted the Crown's contention that the following elements were sufficient indication that the appellant carried on business in Canada:...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 180 - Subsection 180(3) | 52 |
Birmount Holdings Ltd. v. The Queen, 78 DTC 6254, [1978] CTC 358 (FCA)
A corporation which was owned by a non-resident individual ("Mentzelopoulos") and whose business was found to be the acquisition, supervision,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 180 - Subsection 180(3) | 84 | |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate | 147 |
Deltona Corp. v. MNR, 71 DTC 5186, [1971] CTC 297, 71 DTC 5186 (Ex Ct), briefly aff'd 73 DTC 5180, [1973] CTC 215 (SCC)
A corporation which in 1966 was continued under the Canada Corporations Act by the amalgamation of its predecessors, was "incorporated" after...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 133 - Subsection 133(8) - Non-Resident-Owned Investment Corporation | 143 | |
| Tax Topics - Income Tax Act - Section 85 - Subsection 85(1) | 76 |
Administrative Policy
14 December 1990 T.I. (Tax Window, Prelim. No. 2, p. 4, ¶1047)
S.250(4) was enacted to address the situation where a corporation is incorporated in Canada for the purpose of an activity such as a construction...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Article 4 | 46 |
Articles
Talakshi, "Corporate Migration", 1991 Canadian Petroleum Tax Journal, Spring 1991, p. 53.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 219.1 | 0 | |
| Tax Topics - Income Tax Act - Section 48 - Subsection 48(5) | 0 | |
| Tax Topics - Income Tax Act - Section 88.1 | 0 |
Subsection 250(5) - Deemed non-resident
See Also
Antle v. The Queen, 2009 DTC 1305, 2009 TCC 465, aff'd 2010 DTC 5172 [at 7304], 2010 FCA 280
After finding against the taxpayer on other grounds, Campbell Miller, J. found that s. 250(5) would not cause a Barbados trust, that was intended...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | interjection of Barbados trust defeated policy | 179 |
Administrative Policy
27 June 1994 T.I. 940600 (C.T.O. "Corporate Status of a Delaware LLC (4093-U5-100-4)")
If a Delaware limited liability company having its central management and central in Canada is treated as a partnership rather than a corporation...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Corporation | 29 | |
| Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Foreign Affiliate | 88 | |
| Tax Topics - Treaties - Article 4 | 67 |
Subsection 250(5.1) - Continued corporation
Articles
Lanthier, "Corporate Immigration, Emigration, and Continuance", 1993 Corporate Management Tax Conference Report, c. 4.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 128.1 - Subsection 128.1(1) | 0 | |
| Tax Topics - Income Tax Act - Section 128.2 - Subsection 128.2(1) | 0 | |
| Tax Topics - Income Tax Act - Section 219.1 | 0 |
Subsection 250(6) - Residence of international shipping corporation
Administrative Policy
23 June 1992 T.I. 912669 (December 1992 Access Letter, p. 39, ¶C248-121)
Detailed discussion.
2 July 1991 T.I. (Tax Window, No. 5, p. 15, ¶1326)
General discussion.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(c) | 72 | |
| Tax Topics - Income Tax Regulations - Regulation 5901 - Subsection 5901(1) | 51 |
Articles
Michael Shields, "Taxation of International Shipping Companies in Canada", International Tax (Wolters Kluwer CCH), No. 88, June 2016, p. 1
Assimilation of connected income (p. 4)
[G]ross revenue from international shipping can only be earned from activities associated with vessels...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(c) | 178 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - International Shipping | 82 |
Owen, "Tax Issues in International Shipping", 1993 Canadian Tax Journal, Vol. 41, No. 4, p. 724.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(c) | 0 |
Subsection 250(6.1) - Residence of inter vivos trusts
Administrative Policy
S6-F1-C1 - Residence of a Trust or Estate
1.12 Subsection 250(6.1) operates to avoid unintended tax consequences that may arise under a number of provisions of the Income Tax Act that...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | 237 |