Words and Phrases - "sojourn"

a
91
b
44
c
87
d
57
e
43
f
32
g
20
h
15
i
77
j
2
k
3
l
32
m
62
n
29
o
41
p
83
q
3
r
78
s
96
t
48
u
16
v
11
w
24
y
2

Brian Kearl, Carl Deeprose, "Leaving Canada's New High Tax Rate Regime: Considerations, Tips and Traps", 2016 Conference Report (Canadian Tax Foundation),32:1-24

Summary Under
Tax Topics - Income Tax Act - Section 250 - Subsection 250(1) - Paragraph 250(1)(a)

Meaning of “sojourn” (pp. 32:5)

In Thomson, the Supreme Court of Canada touched on the meaning of the word "sojourn" in obiter dictum, stating...

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Words and Phrases
sojourn

S5-F1-C1 - Determining an Individual’s Residence Status

Summary Under
Tax Topics - Income Tax Act - Section 250 - Subsection 250(1) - Paragraph 250(1)(a)

To sojourn means to make a temporary stay in the sense of establishing a temporary residence, although the stay may be of very short duration. For...

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Words and Phrases
sojourn

Dysert v. The Queen, 2013 DTC 1070 [at at 373], 2013 TCC 57

Summary Under
Tax Topics - Income Tax Act - Section 250 - Subsection 250(1) - Paragraph 250(1)(a)

The taxpayers were middle-aged "all American" certified cost estimate professionals, with no significant previous exposure to Canada, who came to...

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Words and Phrases
sojourn