ADMS 3520 Chapter Notes - Chapter 1: Sursum Corda, Net Income, Property Income

• School: York University
• Department: Administrative Studies
• Course: ADMS 3520
• Professor: Thaddeus Hwong

Document Summary

Liability for part 1 income tax: charging provision for canadian residents, part 1 charging provision for canada resident. If non-resident is part of country that has tax treaty with canada, exempted. If individual leaving canada, remain resident if maintain residential ties with. Landed immigration status/work permits: hospitalization/medical insurance coverage, dri(cid:448)er"s li(cid:272)e(cid:374)se, vehicle registered, seasonal dwelling place/leased dwelling place, canadian passport, memberships in canadian unions/professional organization, temporary absence, determine residency through. Individual performing under prescribed international development assistance program of government of canada (working outside of. Canada) provided they resident any time in 3 month period preceding the day which services commenced: child of deemed resident, assuming they are dependant. Individual entitled to exemption from tax on countries because person was related to individual resident in canada: exempt from foreign taxes because relation to individual to. If mind and management of corporation is located in canada but not resident in.