17 May 2022 IFA Roundtable Q. 1, 2022-0933371C6 - Meaning of Habitual Abode -- summary under Subsection 2(1)

Before responding to a question as to how it applied the test of an in individual’s “habitual mode” under the “tie breaker” rules in most treaties, CRA indicated that the leading case on an individual’s residence was Thomson, which stated that it is a matter of “the degree to which a person in mind and fact settles into or maintains or centralizes his ordinary mode of living with its accessories in social relations, interests and conveniences at or in the place in question.” CRA noted that it often phrased that determination in terms of “significant, secondary or other ties.”