Mr. DeMar Amin was born in India and emigrated with his parents to Canada when he was 10 years old. Mr. Amin has been a resident of Canada since then, 1982. On January 8, 2017 he departed from Canada to work in the Dubai. The work was done under a contract of employment with an American company that was operating in the United Arab Emirates.

Facts of the case:

1) Mr. Amin did not obtain resident status in the UAE or in any other country. He did not have a postal address in Dubai.

2) Mr. Amin obtained a work permit in Dubai that was valid until August 13, 2020.

3) After the work permit expired, Mr. Amin had to leave the UAE. He subsequently returned several times to meet with friends he had made while working there.

4) Mr. Amin’s Canadian driver’s license expired in August 2016 and was not renewed.

5) Mr. Amin did, however, acquire a diver’s license in the UAE in December 2017 that was valid for five years.

6) Mr. Amin gave up his Canadian health card in 2018.

7) Mr. Amin had two sons who remained in Canada. One of the sons, Kyle, had a significant health issue that required frequent visits to CHEO.

8) Mr. Amin kept a credit card, bank account, RRSP, RESP for his sons, and investments in Canada when he moved to Dubai.

9) Mr. Amin held a Canadian passport.

10) Mr. Amin visited Canada four times in 2017, three times in 2018 and three times in 2019. Each visit was for two weeks. His visits were largely to see his sons and mother. The relationship with is wife was strained before he left for Dubai and deteriorated significantly afterwards. They divorced in 2018.

11) After the divorce, his son Kyle convinced Mr. Amin to go live his dream and move back to a warmer climate. To this end, on July 1, 2018, Mr. Amin gave his share of the family home to his wife, closed all his Canadian financial accounts and in his mind officially closed the books on Canada.

12) Mr. Amin paid regular support payments after the divorce occurred.

13) During his visits to Canada, he stayed in hotels and used a rented vehicle.

14) In 2017, Mr. Amin’s accountant filed a tax return for him as a resident of Canada.

Despite filing a tax return in 2017 as a resident of Canada, Mr. Hamilton believes that he gave up his Canadian residency on January 13, 2017 and wishes to revise his 2017 tax return to reflect this.

Required:

1. a) Determine whether Mr. Amin is a resident of Canada. (argue both sides)
2. b) If you side with Mr. Amin and determine he is not a resident, provide the date (and an argument why you selected that date) that he ceased to be a Canadian resident. 

Answer rating: 100% (QA)

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