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When an individual leaves Canada, the CRA may take the position that he has retained...

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Accounting

When an individual leaves Canada, the CRA may take the position that he has retained his residence status. What are the primary factors that the CRA will consider in determining whether such an individual has, in fact, ceased to be a Canadian resident? Also,list other factors that would be considered in the determination of whether or not an individual is a resident of Canada.

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