Traduction de «has been resident » (Anglais → Français) :

and, in such a case, the election is not valid unless the taxpayer has filed with the election, a return of the employee’s incomes for each of the 3 years in the same form and containing the same information as the return that the employee, or the employee’s legal representative, would have been required to file under that Part if the employee had been resident in Canada in those years.

(Residence permit ‘authorisation of establishment’, ‘family member’, ‘permanent residence — EC’, ‘permanent residence — family member’ and ‘authorisation of residence’ in the form of the ID1 card in accordance with the joint actions based on Council Regulation (EC) No 1030/2002 of 13 June 2002 laying down a uniform format for residence permits for third-country nationals — issued in Austria since 1 January 2006)

“resident” and “residing” shall mean having a centre of economic interest in the economic territory of a country as described in Chapter 1(1.30) of Annex A to Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community (7); in this context, “cross-border positions” and “cross-border transactions” shall mean respectively positions and transactions in the assets and/or liabilities of residents of participating Member States seen ...[+++] as one economic territory vis-à-vis residents of non-participating Member States and/or residents of third countries;

(b) for contractual relations entered into, or transactions carried out in the absence of contractual relations, on or after 1 January 2004, the paying agent shall establish the residence of the beneficial owner on the basis of the address mentioned on the passport, on the official identity card or, if necessary, on the basis of any documentary proof of identity presented by the beneficial owner and according to the following procedure: for individuals presenting a passport or official identity card issued by a Member State who declare themselves to be resident in a third country, residence shall be established by means of a tax residenc ...[+++]e certificate issued by the competent authority of the third country in which the individual claims to be resident.

4'. resident` and 'residing` shall mean having a centre of economic interest in the economic territory of a country as described in Annex A; in this context, 'cross-border positions` and 'cross-border transactions` shall mean respectively positions and transactions in the assets and/or liabilities of residents of participating Member States seen as one economic territory vis-a-vis residents of non-participating Member States and/or residents of third ...[+++]countries;

This is not the case for the sector rest of the world: there are recorded the transactions and other flows of non-financial and financial corporations, non-profit institutions, households and general government with non-resident institutional units and other economic relationships between residents and non-residents, e.g. claims by residents on non-residents.