Re: P11-2

PROBLEM THREE Min Shan Shih v the sissy 2000 DTC 2072 Residence Read the Tax Court of Canada case Min Shan Shih v the cigaret 2000 DTC 2072 and explain in your own words the reason for the decision in the case. Solution to P3-3 The taxpayer was found not occupant in Canada for the years in question be wooing when all of the facts were considered, the taxpayer never became a occupant of Canada.His normal round 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 financial backing the position that the taxpayer was resident in Canada passim the years in question, 1997, 1998, and 1999 Taxpayer have a house in Canada, readily available to him at all times, Taxpayers married woman and children lived in Canada in the family home throughout the years in question, Taxpayer filed a Canadian tax return for separately of the year s, Taxpayer gave the family home in Canada as his address on his tax returns, Taxpayer had apply for permanent residence status in Canada for himself and his family, In 1996 the taxpayer and his family were admitted to Canada as come immigrants, Taxpayer maintained a border account in Canada jointly with his wife, Taxpayer owned a car in Canada, Taxpayer obtained an Ontario drivers license and an Ontario health card, Taxpayer was the sole 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 coming 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 Taiwanese bank account, Taxpayer had a Taiwanese drivers license and pharmacists license, All of the ta xpayers club, church and professional association memberships were in Taiwan, Taxpayer visited Canada except twelve times during the span 1996 1999, Taxpayer spent a great manus more time in Taiwan than in Canada, The education of the taxpayers children was the reason for coming to Canada and applying for landed immigrant status, Taxpayer never had a permanent federation 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 individual 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, the taxpayer did not have other connections to Canada which would cause him to be r esident. The taxpayer did not change his life pattern in Taiwan after he was admitted to Canada as a landed immigrant. If the taxpayer had been found resident in Canada, then his world income, including his Taiwan employment income, should have been account on his Canadian tax returns for the years in question.