| Citation: |
Lingle v. Canada, 2010 FCA 152, [2010] 3 F.C.R. D-5 |
A-418-09 |
Income Tax
Convention between Canada and the United States of America With Respect to Taxes on Income and on Capital—Appeal from Tax Court of Canada decision (2009 TCC 435) finding appellant not having “habitual abode” in United States for purposes of Convention, therefore required to pay income tax in Canada—Convention, Art. IV(2) setting out five tie-breaker rules for determining jurisdiction in which income tax is to be paid—Concept of “habitual abode”, set out at Convention, Art. IV(2)(c), involving notions of frequency, duration, regularity of stays that are more than transient, i.e. referring to stay of some substance in jurisdiction as matter of habit leading to conclusion that this jurisdiction where taxpayer usually living—Such interpretation consistent with French definition of “habituelle” as well as with commentary on Art. IV(2) found in Organisation for Economic Co-operation and Development (OECD) Model Tax Convention on Income and on Capital—Tax Court Judge finding that appellant regularly, normally, customarily living in Canada, not United States—Court in substantial agreement with those findings—Appeal dismissed.
Lingle v. Canada (A-418-09, 2010 FCA 152, Létourneau J.A., judgment dated June 10, 2010, 7 pp.)