Which of the following factors would NOT be relevant under the Canada/U.S. tax treaty tie-breaker rules for determining the residence of an individual?
A)The country in which the individual earns business income.
B)The country in which the individual is a citizen.
C)The country in which the individual has a permanent home available to him.
D)The country in which the individual has a habitual abode.

Question

Quizplus · Accepted Answer

The tie-breaker rules focus on factors like permanent home, habitual abode, and citizenship, not where business income is earned.

Which of the Following Factors Would NOT Be Relevant Under