Question

Pertinent facts are given for a different individual in each of the Parts of this problem. For each Part, indicate whether or not this individual would be considered a Canadian resident for income tax purposes during the current year. Briefly explain your conclusion.

Part A — Dorothy is married to Jack, who is a member of the Canadian armed forces serving in Indonesia. Other than a brief visit to Jack's parents' home in Halifax, she has never been to Canada in her life. Because Jack is a member of the Canadian armed forces, neither he nor his wife is subject to taxation in Indonesia.

Part B — Alice is a U.S. citizen living in Seattle,Washington. While she leaves many of her belongings at her parent's home in that city, she spends at least four days every week living with her boyfriend in Burnaby, British Columbia. They plan to be married at some future date.

Answer 1

Part A- Dorothy is resident(deemed) of canada for income tax purpose as she is married to jack who is member of canadian armed force posted outside canada as he is resident of canada because government employees posted outside canada are deemed to be resident of canada and his residential ties i.e. dependent wife, child also been deemed to be resident of canada.

Part B- Alice is also considered as a Canadian resident for current year for income tax purpose as she spent 4 days in a week i.e more than 183 days in canada in relavent prevoius year