What is the meaning of "residence" in the context of the Income Tax Act?
British Columbia, Canada
The following excerpt is from Waldman v. The Medical Services Commission of British Columbia, 1997 CanLII 3113 (BC SC):
The reference to Rand J. in the passage quoted from Papadogiorgakis is to Thomson v. M.N.R., 1946 CanLII 1 (SCC), [1946] S.C.R. 209 at 224-5, a case which considered the meaning of "ordinarily resident" for the purposes of the Income Tax Act. In the passage quoted, Rand J. considered the meaning of "residence" and went on to say: It may be limited in time from the outset, or it may be indefinite, or so far as it is thought of, unlimited. On the lower level, the expressions involving residence should be distinguished, as I think they are in ordinary speech, from the field of "stay" or "visit".
"The most advanced legal research software ever built."
The above passage should not be considered legal advice. Reliable answers to complex legal questions require comprehensive research memos. To learn more visit www.alexi.com.
Other Questions
What is the meaning of the word "means" under section 7(1) of the Income Guidelines? (British Columbia, Canada)
What is the current state of the law on disclosure and determination of income of a spouse's income in the context of a self-employed individual? (British Columbia, Canada)
Is a self-employed real estate agent who receives income through his Personal Preference Tax Credit (PTC) entitled to income from a spouse's pre-tax income? (British Columbia, Canada)
Is a party’s income for income tax purposes considered income for purposes of determining child support obligations? (British Columbia, Canada)
How is lost income earning capacity assessed in the context of loss of income for the purposes of a disability assessment? (British Columbia, Canada)
What is the meaning of s. 3 of the CJPT and what does ordinarily resident mean? (British Columbia, Canada)
How to calculate future income loss in the context of loss of income earning capacity? (British Columbia, Canada)
What is the meaning of a parent's "means" when it comes to income? (British Columbia, Canada)
What is the meaning of the word "ordinarily resides"? (British Columbia, Canada)
What is the meaning of "fons et origo mali" in the context of a motor vehicle collision case? (British Columbia, Canada)
