TITLE	[Revocation of Disposition of Imposing Interest Income Tax]Supreme Court Decision 2006Du3964 Delivered on Dec. 11, 2008 [full Text]
Summary
[1] The method to determine a country of residence and who bears the burden of proving the status of dual residency (=taxpayer) where a person is concurrently a domestic resident under the Income Tax Act and a foreign resident, who is obligated to pay taxes under foreign law [2] Whether a provision of the Income Tax Act, which stipulates withholding income tax from the source, is unconstitutional (negative)

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