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If an Individual Leaves Canada for a Temporary Absence, This

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If an individual leaves Canada for a temporary absence, this raises the question of whether he was a Canadian resident during the period of absence, particularly if some residential ties have been retained. What are the major factors that are considered in determining whether an individual continues to be a Canadian resident during a temporary absence?

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As noted in the text, S5-F1-C1 identifie...

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