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Florida driver's license. On the basis of the foregoing, it
could be concluded that, during 1990, petitioner had a permanent
home in both the United States and Canada.
In such circumstances, the commentary to Article 4, par. 15
of the Model Treaty explains:
If the individual has a permanent home in both
Contracting States, it is necessary to look at the
facts in order to ascertain with which of the two
States his personal and economic relations are closer.
Thus, regard will be had to his family and social
relations, his occupations, his political, cultural or
other activities, his place of business, the place from
which he administers his property, etc. The
circumstances must be examined as a whole, but it is
nevertheless obvious that considerations based on the
personal acts of the individual must receive special
attention. If a person who has a home in one State
sets up a second in the other State while retaining the
first, the fact that he retains the first in the
environment where he has always lived, where he has
worked, and where he has his family and possessions,
can, together with other elements, go to demonstrate
that he has retained his [center] of vital interests in
the first State.
Accordingly, the convention would require a decision as to the
location of petitioner's "[center] of vital interest" during
1990.
It is unclear to us where petitioner's "[center] of vital
interest" was located during 1990. Several facts tend to show
that petitioner's "[center] of vital interest" was in Canada:
Petitioner was born and raised in Canada, and during 1990,
petitioner's parents and brother resided in Canada. Powertex
Plus was incorporated in Canada and part of petitioner's
activities on behalf of Powertex Plus was communicating with
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