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Dutch Company a Canadian Resident for Tax Purposes
Dutch Company a Canadian Resident for Tax Purposes Decision Here Landbouwbedrijf Backx B.V. v. The Queen 2019 FCA 310 Summary In this Federal Court of Appeal (“FCA”) decision, the Court reviewed the Tax Court’s (“TCC”) determination of the Appellant’s residency for tax purposes. The Appellant was a company originating in the Netherlands but with its de facto control