Canadian residents leaving Canada - recent jurisprudence

The administrative position of the Canada Revenue Agency (CRA) on the residence of an individual is important, but when residence is in dispute, the final arbiter is the Court. Several recent decisions of the Tax Court of Canada indicate the CRA's increasing attempts to claim that residents who left Canada remain resident for tax purposes. This article discusses several cases and indicates the facts the Court regarded as relevant and the conclusions that can be drawn from the judgments of the Court.