BU357 Lecture Notes - Lecture 4: Progressive Tax
Document Summary
If an indiviual by definition can be considered resident of both countries: 3) where permanent home is available if in both countries, deemed resident of country where more ties can be traced. If ties cant be traced well deemed resident of country where she has habitual abode (spent more time in) Answering q"s about residency: gather/mention all the facts. What the person has done to sever ties what qualifies him etc: develop best arguments for both residency/non residency sides, arrive at a conclusion. If part time resident, determine when the latest date is of becoming non resident. Mr. harv is a us citizen but established a permanent residence in canada with his parent. He also attended highschool in canada and subsequently worked in canada, married a. Canada but in combination with your family/ home, provide basis for canadian residency.
