签订于1986年的加中税务协定书,在确立税务居民身份方面(第四条),采用了通用的打破平局规则(tie-breaker rule)的经合组织模式。
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P. was claimed by both Ms. Coultman and her daughter, the tie-breaker rule would give the exemption to the parent.
FORBES: Brooklyn Grandmother Wins On Dependency Exemption
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