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I-3 - Taxation Act

Section 726.10
Disposition versions

Full text
726.10. For the purposes of sections 726.7 and 726.7.1, an individual is deemed to have been resident in Canada throughout a particular taxation year if the individual was resident in Canada at any time in the particular year and throughout the preceding taxation year or the following taxation year.
1987, c. 67, s. 142; 1990, c. 59, s. 264; 1996, c. 39, s. 187; 2004, c. 21, s. 124; 2009, c. 15, s. 118; 2017, c. 29, s. 105.
726.10. For the purposes of sections 726.7 to 726.7.3, an individual is deemed to have been resident in Canada throughout a particular taxation year where he was resident in Canada at any time in the particular year and throughout the preceding taxation year or the following taxation year.
1987, c. 67, s. 142; 1990, c. 59, s. 264; 1996, c. 39, s. 187; 2004, c. 21, s. 124; 2009, c. 15, s. 118.
726.10. For the purposes of sections 726.7 to 726.7.2, an individual is deemed to have been resident in Canada throughout a particular taxation year where he was resident in Canada at any time in the particular year and throughout the preceding taxation year or the following taxation year.
1987, c. 67, s. 142; 1990, c. 59, s. 264; 1996, c. 39, s. 187; 2004, c. 21, s. 124.
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