Residency

Question 1

Definition of gross income - Resident

COHEN v CIR

Answer 1

• A person is ordinarily resident in the country which he/she would naturally and as a matter of course return to from their wanderings. PRIMARY RESIDENCE
• One should not only consider the person’s actions during the year of assessment to determine whether he/she is ordinarily resident in a particular country. The person’s mode of life beyond the year of assessment under consideration should also be taken into account.
• Physical absence during the full year of assessment is not conclusive. A person could be absent from a country for the entire year and still qualify as ordinarily resident in that country.

Question 2

Definition of gross income - Resident

CIR V KUTTEL

Answer 2

A person is ordinarily resident where he has his usual or principal place of residence, which may be described as his real home. A person is ordinarily resident where he habitually and normally resides, apart from temporary or occasional absences.