permanent place of abode definition

permanent place of abode means a dwelling place permanently maintained by the taxfiler, whether or not owned by the taxfiler, and generally includes a dwelling place owned or leased by the taxfiler’s spouse. To constitute a permanent place of abode, the taxfiler must maintain a fixed place of abode over a sufficient period of time to create a well‐settled physical connection with a given locality. It is distinguishable from “domicile” in that an individual may have several residences (or abodes), but only one domicile, at any given time.
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permanent place of abode means a dwelling, or a dwelling unit in a multiple dwelling, including lots and outbuildings, or an appropriate portion thereof, which is necessary to convenient use of the dwelling unit;
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permanent place of abode means a dwelling place of a permanent nature maintained by the taxpayer, whether or not owned by such taxpayer, and will generally include a dwelling place owned or leased by such taxpayer’s spouse. However, a mere camp or cottage, which is suitable and used only for vacations, is not a permanent place of abode. Furthermore, a barracks or any construction which does not contain facilities ordinarily found in a dwelling, such as facilities for cooking, bathing, etc., will generally not be deemed a permanent place of abode. A dwelling place maintained by a full-time student enrolled at an institution of higher education, as defined in section 606(t)(3) of the Tax Law, in an undergraduate degree program leading to a baccalaureate degree, and occupied by the student while attending the institution is not a permanent place of abode with respect to that student (emphasis supplied).”
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More Definitions of permanent place of abode

permanent place of abode means a dwelling, or a dwelling unit in a multiple dwelling, including lots and outbuildings or an appropriate portion of these, that are necessary to convenient use of the dwelling unit;
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permanent place of abode means a dwelling place of a permanent nature maintained by the taxpayer, whether or not owned by such taxpayer, and will generally include a dwelling place owned or leased by such taxpayer’s spouse. However, a mere camp or cottage, which is suitable and used only for vacations, is not a permanent place of abode. Furthermore, a barracks or any construction which does not contain facilities ordinarily found in a dwelling, such as facilities for cooking, bathing, etc., will generally not be deemed a permanent place of abode (emphasis supplied).”
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permanent place of abode means a dwelling place permanently maintained by the taxpayer, whether or not owned by him, and will generally include a dwelling place owned or leased by his or her spouse."B. In Matter of Newcomb (192 NY 238, 250) the Court of Appeals stated: "Residence means living in a particular locality, but domicile means living inthat locality with intent to make it a fixed and permanent home. Residence simply requires bodily presence as an inhabitant in a given place, while domicile requires bodily presence in that place and also an intention to make it one's domicile.The existing domicile, whether of origin or selection, continues until a newone is acquired and the burden of proof rests upon the party who alleges a change. The question is one of fact rather than law, and it frequently depends upon a variety of circumstances which differ as widely as the peculiarities of individuals." In Matter of Bourne's Estate (181 Misc 238, affd 267 App Div 876, affd 293 NY 785) the test of intent to effect a new domicile was stated as "whether the place of habitation is the permanent home of a person, with the range of sentiment, feeling and permanent association with it." To change one's domicile requires an intent to give up the old and take up the new, coupled with an actual acquisition of a residence in the new locality (Matter of Newcomb, supra). Moreover, the evidence to establish the required intention to effect a change in domicile must be clear and convincing (Ruderman v. Ruderman, 193 Misc 85, 82 NYS2d 479, affd 275App Div 834).C. Petitioner has wholly failed to sustain his burden of proving that he changed his domicile from New York to New Jersey in 1981. While he moved from Brooklyn to Clifton and then to Secaucus, New Jersey, at no time did he establish a "permanent place of abode" as that term is defined in 20 NYCRR 102.2(e)(1). In Clifton, New Jersey, he resided with a friend, living in the basement of his friend's home. In Secaucus, New Jersey, petitioner had a room in his manager's house. At no time did he own or lease a dwelling place of his own in New Jersey. Moreover, during the years at issue, petitioner continued to rent and, for some period of time each month, continued to reside in the apartment at 244 96th Street in Brooklyn, said apartment having been his permanent place of abode from 1977 until 1981. While there may well have been a business motive in continuing to list the Brooklyn address on his boxing license, petitioner, nonetheless, held himsel...
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Related to permanent place of abode

  • Principal place of work means the fixed location to which an employee is required to report for employment duties on a regular and ordinary basis. If the employee is not required to report for employment duties on a regular and ordinary basis to a fixed location, "principal place of work" means the worksite location in this state to which the employee is required to report for employment duties on a regular and ordinary basis. If the employee is not required to report for employment duties on a regular and ordinary basis to a fixed location or worksite location, "principal place of work" means the location in this state at which the employee spends the greatest number of days in a calendar year performing services for or on behalf of the employee's employer.

  • place of worship means that part of a building or structure that is exempt from taxation as a place of worship under the Assessment Act, R.S.O. 1990, Chap. A.31, as amended, or any successor thereof;

  • Place of Work means the designated site or location where the Work products are to be finally or permanently constructed or installed;

  • Principal place of residence means the residential property where the beneficiary, and/or in the instances specified the spouse or a dependent child of such a person lives the majority of the time during the year – one hundred and eighty-three (183) days in the previous twelve (12) months.

  • Nearest Place of Safety means a location determined by the Designated Security Consultant where:

  • place of supply means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act;

  • Regular place of business means an office at which the taxpayer carries on its business in a regular and systematic manner and which is continuously maintained, occupied and used by employees of the taxpayer.

  • Principal place of business means the head office or registered office of the organisation within which the principal financial functions and operational control of the activities referred to in this Regulation are exercised;

  • Established place of business means the place actually occupied either continuously or at regular periods by a dealer or manufacturer where the books and records are kept and the dealer’s or manufacturer’s business is primarily transacted.

  • Place of Residence means the place where an Employee ordinarily resides as a permanent base. An Employer may request an Employee to state his/her place of residence at the time of audition or engagement provided that where the Employee’s place of residence is situated within a radius of 110 kilometres of a capital city then the Employee’s place of residence will be deemed to be that capital city.

  • Place of Conversion has the meaning specified in Section 3.1.

  • Place of employment means an area under the control of a public or private employer that employees normally frequent during the course of employment, including, but not limited to, work areas, employee lounges, restrooms, conference rooms, meeting rooms, classrooms, employee cafeterias, and hallways. A private residence is not a "place of employment" unless it is being used as a licensed child care, adult day care, or health care facility.

  • Place of manufacture means the place where an end product is assembled out of components, or otherwise made or processed from raw materials into the finished product that is to be provided to the Government. If a product is disassembled and reassembled, the place of reassembly is not the place of manufacture.

  • place of safety means any institution, hospital or other suitable place the occupier of which is willing to accept the temporary care of a child;

  • Place of business means any bona fide office (other than a mere statutory office), factory, warehouse or other space which is occupied and used by the taxpayer in carrying on any business activity individually or through one or more of his regular employees regularly in attendance.

  • Peace officer means a law enforcement official of a public

  • Place of public worship means property used primarily for the purposes of congregation, excluding a structure that is primarily used for educational instruction in which secular or religious education is the primary instructive medium: Provided that the property is-

  • Worksite location means a construction site or other temporary worksite in this state at which the employer provides services for more than twenty days during the calendar year. "Worksite location" does not include the home of an employee.

  • Place of public assembly means a building used for social gatherings, religious purposes or indoor recreation by 50 or more persons;

  • Registered Office means the registered office for the time being of the Company.

  • Co-location means the use of an existing tower or structure to support antennae for the provision of wireless services. A replacement tower that is constructed on the same site as an existing tower will be considered a co-location as long as the new tower is no taller than the old tower and that the old tower is removed in a reasonable short time frame after the new tower is constructed.

  • Campaign for elective office means any activity in furtherance of an effort to influence the selection, nomination, election, or appointment of any individual to any federal, State, or local public office or office in a political organization, or the selection, nomination, or election of Presidential or Vice-Presidential electors, but does not include activities (i) relating to the support or opposition of any executive, legislative, or administrative action, (ii) relating to collective bargaining, or (iii) that are otherwise in furtherance of the person's official duties.

  • Commercial area means an area in which at least 75% of the property is devoted