Does a continuous residence need to be continuous to allow the taxing officer to impose income tax?

Saskatchewan, Canada


The following excerpt is from Mitchell v. Town of Melville, 1922 CanLII 373 (SK LGB):

None of the leading cases have gone so far as to indicate that the place of residence must be continuous in order to allow the taxing officers to impose an income tax. Lister v. City of Regina 1922 CanLII 271 (SK LGB), [1922] 2 W.W.R. 1162.

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