| Journal Call no. | HJ2240.T39 |
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| Author | Kennedy, Marianne. |
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| Article Title | An overview of the tax consequences of acquiring and giving up Canadian residence / Marianne Kennedy. |
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| Is Part Of | The tax journal ; v.1, no.8, 1997, p.19-20. |
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| Abstract | The Canadian Minister of Finance has proposed broad changes to the rules affecting individuals who cease to reside in Canada and the taxation of certain Canadian-sourced capital gains of non-residents. The article defines residence in Canada, and features the tax consequences of acquiring and giving up Canadian residence. |
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