The taxpayer worked for Canadian Royalties Inc. in a remote area of Quebec, that was a prescribed northern zone, where he operated a crusher. He followed a regular pattern of working in the northern zone for 22 consecutive work days, followed by 20 days off. At the end of each work period, he would leave the work site, and return to his residence in the City of Quebec.
In finding that the taxpayer did not qualify for relief under s.110.7, Fournier J. stated (at paras. 15-16):
In this case, unlike the taxpayer in Morecroft, the Appellant’s employer provided him with meals and a room, which he had to vacate for his replacement when he left the work site during his time off. That was when he would return to his ordinary residence in the City of Québec. Every time he left the work site, he had to bring his personal belongings with him, because he no longer had a place to store them. At no time did he have a self-contained domestic establishment in a prescribed zone. …
The most that can be said is that he intermittently stayed at the work site and did not even have the means of establishing a “residence” within the meaning of section 110.7 of the Act, even though that was his intention.