Category Archives: Canada Revenue Agency

S5-F1-C1: Determining an Individual’s Residence Status

S5-F1-C1 Series 5: International and Residency/Folio 1: Residency/Chapter 1: Determining an Individual’s Residence Status The Canada Revenue Agency (CRA) issues income tax folios to provide technical interpretations and positions regarding certain provisions contained in income tax law. Due to their technical nature, folios are used primarily by tax specialists and other individuals who have an interest in tax matters. While […]

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