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The test is primarily used to determine whether a Canadian court will recognize a foreign judgment where there was service ex juris.Courts will usually recognize a judgment from a foreign province or nation where the claimant shows that there is a real and substantial connection between the subject matter of the litigation or the damages suffered and the jurisdiction issuing the judgment.
The test requires the Court to consider whether the subject-matter of the suit or the person involved had a "real and substantial" connection with the country. The Court noted, however, that judgments with sufficient connection will not be enforced if they are contrary to Canadian public policy, contrary to natural justice, or obtained through ...
The test established in this case was later elaborated on by the Court of Appeal for Ontario in Muscutt v Courcelles, [5] where a list of eight factors was given to be considered when determining whether a real and substantial connection exists: the connection between the forum and the plaintiff's claim;
The real and substantial connection doctrine has subsequently become the dominant test for whether Canadian courts recognize and enforce foreign judgments. The original doctrine from Morguard only applied to inter-provincial judgments within Canada. [22] However, the 2003 case Beals v Saldhana expanded the test to apply to international ...
Lebel J. observed that the case concerned the elaboration of the real and substantial connection test as an appropriate common law conflicts rule for the assumption of jurisdiction. In determining whether a court can assume jurisdiction over a certain claim, the preferred approach in Canada has been to rely on a set of specific factors which ...
The IRS substantial presence test helps the U.S. government decide how to tax your income.Your physical presence over the past three years determines your tax status.
It depends on whether there is a "real and substantial connection" between Canada and the transmission source, Binnie claims. This would mean that the Act applies to communications received in or originating from Canada.
According to the IRS substantial presence test, workers without U.S. citizenship or permanent … Continue reading → The post IRS Substantial Presence Test for U.S. Residents appeared first on ...