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suppliers in Montreal; petitioner retained his Montreal driver's
license and registered his vehicles in Canada; petitioner had
Canadian health insurance and was attended by a Canadian doctor
and a Canadian dentist; and petitioner maintained bank accounts
at Canadian banks and membership at a Canadian health club.
At the same time the record contains facts that tend to show
that, during 1990, petitioner's "[center] of vital interest" was
in the United States. Ms. Cohen, whom petitioner married during
1991, lived in Florida; Powertex and Powertex, S.C., were
incorporated in the United States, and petitioner retained
supervisory power over Powertex, Powertex Plus, and Powertex S.C.
facilities in the United States; all of the holdings of Podd
Family Associates and Fort Montgomery Estates were in the United
States; and petitioner obtained a Florida driver's license.
Given petitioner's strong ties to both the United States and
Canada during 1990, it appears that, in applying the Canada
Convention and the commentary to the Model Treaty, there would be
doubt as to which location was petitioner's "[center] of vital
interest."
In case of doubt as to the location of the "[center] of
vital interest," the commentary to Article 4, par. 17 of the
Model Treaty explains:
In * * * the case where the individual has a permanent
home available to him in both States, the fact of
having an habitual abode in one State rather than in
the other * * * in case of doubt as to where the
individual has his [center] of vital interests, tips
the balance towards the State where he stays more
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