PTC Canada

Calculation Rules attempt to resolve Three Basic Questions:10. Case Law on Source-Taxpayer Nexus:10. Field v. The Queen (2001 TCC) – Nexus for RRSP withdrawals10. Buckman v. MNR (1991 TCC) – Factors to Consider Instead of Just Strict Ownership10. Residence as the Primary Basis of Canadian Tax Liability11. Approach:11. Residence as a Tax Base11 ................
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