Re: P11-2

PROBLEM THREE Min Shan Shih v the fagot 2000 DTC 2072 Residence Read the Tax cost of Canada case Min Shan Shih v the Queen 2000 DTC 2072 and explain in your own lyric poem the reason for the decision in the case. resultant to P3-3 The tax endureer was install not nonmigratory in Canada for the days in question because when every(prenominal) of the facts were considered, the taxpayer never became a resident of Canada.His natural routine of daily living remained in chinaware (i. e. , his work, parents, social ties, etc. ). The taxpayers married woman and children became resident in Canada so that the children could be educated in Canada. Facts backing the position that the taxpayer was resident in Canada end-to-end the years in question, 1997, 1998, and 1999 Taxpayer own a house in Canada, readily in stock(predicate) to him at all times, Taxpayers married woman and children lived in Canada in the family billet passim the years in question, Taxpayer filed a Canadian tax return for each of the years, Taxpayer gave the family home in Canada as his address on his tax returns, Taxpayer had applied for permanent conformity status in Canada for himself and his family, In 1996 the taxpayer and his family were admitted to Canada as landed immigrants, Taxpayer keep a banking company account in Canada jointly with his wife, Taxpayer owned a car in Canada, Taxpayer obtained an Ontario device drivers license and an Ontario health card, Taxpayer was the fix shareholder of a Canadian corporation, In 2000 the taxpayers wife and children became citizens of Canada, and The family home in Taiwan was sold prior to glide slope to Canada. Facts supporting the position that the taxpayer was not resident in Canada throughout the years in question Taxpayer was employed in Taiwan throughout the years in question, Taxpayer maintained an apartment in Taiwan, Taxpayers pay (employment income) was deposited into his Formosan bank account, Taxpayer had a Taiwanese drive rs license and apothecarys license, All of the taxpayers club, perform and professional association memberships were in Taiwan, Taxpayer visited Canada lonesome(prenominal) twelve times during the span 1996 1999, Taxpayer pass a great deal to a greater extent time in Taiwan than in Canada, The education of the taxpayers children was the reason for attack to Canada and applying for landed immigrant status, Taxpayer never had a permanent connection with Canada, Taxpayer had always lived in Taiwan, Taxpayer was a citizen of Taiwan, The purpose of the taxpayers visits to Canada during 1996 1999 were to visit his wife and children, Taxpayer had strong family ties in Taiwan, his parents. Based on the facts, the taxpayer was found to be resident in Taiwan during the years in question. Since an idiosyncratic may be resident in more than one country at the same time, one must question whether he was also resident in Canada.Apart from the presence of his wife and children in Canada, t he taxpayer did not have other connections to Canada which would cause him to be resident. The taxpayer did not change his life pose in Taiwan after he was admitted to Canada as a landed immigrant. If the taxpayer had been found resident in Canada, then his realness income, including his Taiwan employment income, should have been inform on his Canadian tax returns for the years in question.