Ще є таке: This provision is based on the tie-breaker rules found in tax treaties, which are designed to resolve situations where an individual could potentially be considered a resident of both countries for tax purposes. The tie-breaker rules consider factors such as the individual's permanent home, center of vital interests, and habitual abode to determine which country has the primary right to tax the individual's income. If the tie-breaker rules in a tax treaty determine that an individual is resident in the other country, then subsection 250(5) of the Canadian Income Tax Act will apply and the individual will be deemed a non-resident of Canada for tax purposes. This means that the individual will only be subject to Canadian tax on their Canadian-source income, and not on their foreign income.