Judge Christie of the Tax Court ruled that that they had left earlier than the sale and were not entitled to the terminal loss or another capital loss as these could only be utilized against income earned in Canada from October 13, 1984 (the day they left) to November 30, 1984 (the day before the sale) and there was no earnings, solely a rental loss. An fascinating case in June, 1989 concerned Deborah and James Provias who left Canada in October of 1984. That they had sold a multiple unit building to James' father on September 21, 1984 however the assertion of changes didn't take place till December 1, 1984. They tried to jot down off rental losses and a terminal loss towards other income as `departing Canadians'. In 1989, James Ferguson lost his claim for non-residency status but from the information, it didn't stand an opportunity anyway. He was working on an offshore oil rig in Nigeria with a Nigerian work permit and tried to say non-resident status for the needs of exempting the international earned income exclusion.
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