At Wednesday's meeting, the Portland City Council considered the foreclosure of six "nuisance" properties located throughout the city with delinquent lien payments, code enforcement issues and a history of criminal activity.
Berliner Immobilienmanagement: „Wir bräuchten 120 Millionen Euro mehr im Jahr - Immobilien - Wirtschaft tagesspiegel.de - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from tagesspiegel.de Daily Mail and Mail on Sunday newspapers.
Funda Dilaver
Whether your client is a retiree seeking a warmer climate or a professional moving for work, there are tax consequences if they decide to leave Canada permanently.
Under the Income Tax Act (ITA), Canadian residents pay taxes on their worldwide income. A non-resident of Canada is taxed only on certain Canadian-sourced income.
Generally, your client becomes a non-resident if they meet the conditions of leaving Canada to live in another country and severing residential ties with Canada by:
disposing of or renting their home in Canada and establishing a permanent home in another country,
having their spouse or common-law partner and dependants leave Canada, and