Post
by Obie » Tue Aug 26, 2014 7:06 pm
She died before he could qualify under 15 (1)(b), the absence for 6 months or 12 months, cannot equate with death.
And the evidence of treaty right ended in the 2013 tax year, 7 months before she died, so 15 (1)(b) is not engaged for those 2 reason.
If death had occurred After November, then he would have been left with the hurdle of absence treaty rights for 7 months, and subject to that, 15 (1)(b) would have perfectly covered him.
Smooth seas do not make skilful sailors