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permits. The granting of a motion for reconsideration rests
within the discretion of the Court. Vaughn v. Commissioner, 87
T.C. 164, 166 (1986). The Court generally denies such a motion
unless unusual circumstances or substantial error is shown. Haft
Trust v. Commissioner, 62 T.C. 145, 147 (1974), affd. on this
issue 510 F.2d 43, 45 n.1 (1st Cir. 1975).
In their motion, petitioners contend that this Court should
have applied the income tax treaty in effect between the United
States and Canada and should have found that, during 1990,
petitioner was a Canadian resident for income tax purposes.
The treaty in effect between the United States and Canada
governs a taxpayer's residency only if the taxpayer shows that he
is a resident of both the United States and Canada. Convention
with Respect to Taxes on Income and on Capital, Sept. 26, 1980,
U.S.-Can., art. IV, par. 2, T.I.A.S. No. 11087, 1986-2 C.B. 258,
259, as amended by protocol, June 14, 1983, 1986-2 C.B. 270, and
by second protocol, Mar. 28, 1984, 1986-2 C.B. 274 (hereinafter
Canada Convention). The Canada Convention defines a resident as
follows:
1. For the purposes of this Convention, the term
"resident of a Contracting State" means any person who,
under the laws of that State, is liable to tax therein
by reason of his domicile, residence, place of
management, place of incorporation or any other
criterion of a similar nature * * *
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