Income Tax Act — I-3.3 250
Person deemed resident 250 (1) For the purposes of this Act, a person shall, subject to subsection 250(2), be deemed to have been resident in Canada throughout a taxation year if the person (a) sojourned in Canada in the year for a period of, or periods the total of which is, 183 days or more; (b) was, at any time in the year, a member of the Canadian Forces; (c) was, at any time in the year, (i) an ambassador, minister, high commissioner, officer or servant of Canada, or (ii) an agent-general, officer or servant of a province, and was resident in Canada immediately prior to appointment or employment by Canada or the province or received representation allowances in respect of the year; (d) performed services, at any time in the year, in a country other than Canada under a prescribed international development assistance program of the Government of Canada and was resident in Canada at any time in the 3 month period preceding the day on which those services commenced; (d.1) was, at any time in the year, a member of the overseas Canadian Forces school staff who filed his or her return for the year on the basis that the person was resident in Canada throughout the period during which the person was such a member; (e) [Repealed, 1999, c. 22, s. 82(1)] (f) was at any time in the year a child of, and dependent for support on, an individual to whom paragraph (b), (c), (d) or (d.1) applies and the person’s income for the year did not exceed the amount determined for F in subsection 118(1.1) for the year; or (g) was at any time in the year, under an agreement or a convention with one or more other countries that has the force of law in Canada, entitled to an exemption from an income tax otherwise payable in any of those countries in respect of income from any source (unless all or substantially all of the person’s income from all sources was not so exempt), because at that time the person was related to or a member of the family of an individual (other than a trust) who was resident in Canada. Idem (2) Where at any time in a taxation year a person described in paragraph (1)b), (c) or (d) ceases to be a person so described, or a person described in paragraph (1)(d.1) ceases to be a member of the overseas Canadian Forces school staff, that person shall be deemed to have been resident in Canada throughout the part of the year preceding that time and the spouse or common-law partner and child of that person who by reason of paragraph (1)(e) or (f) would, but for this subsection, be deemed to have been resident in Canada throughout the year shall be deemed to have been resident in Canada throughout that part of the year. Ordinarily resident (3) In this Act, a reference to a person resident in Canada includes a person who was at the relevant time ordinarily resident in Canada. Corporation deemed resident (4) For the purposes of this Act, a corporation shall be deemed to have been resident in Canada throughout a taxation year if (a) in the case of a corporation incorporated after April 26, 1965, it was incorporated in Canada; (b) in the case of a corporation that (i) was incorporated before April 9, 1959, (ii) was, on June 18, 1971, a foreign business corporation (within the meaning of section 71 of the Income Tax Act , chapter 148 of the Revised Statutes of Canada, 1952, as it read in its application to the 1971 taxation year) that was controlled by a corporation resident in Canada, (iii) throughout the 10 year period ending on June 18, 1971, carried on business in any one particular country other than Canada, and (iv) during the period referred to in subparagraph 250(4)(b)(iii), paid dividends to its shareholders resident in Canada on which its shareholders paid tax to the government of the country referred to in that subparagraph, it was incorporated in Canada and, at any time in the taxation year or at any time in any preceding taxation year commencing after 1971, it was resident in Canada or carried on business in Canada; and (c) in the