Bujnowski v. The Queen, 2005 DTC 247, 2005 TCC 90 (Informal Procedure) -- summary under Subsection 2(1)

By services, 28 November, 2015

The taxpayer, who was a Canadian citizen with a Canadian passport, began working in the United States as a computer systems analyst on January 1, 2001, but with his employment being terminated in October 2001 at which point he returned to Canada. His wife remained at their jointly owned house in Mississauga throughout the period.

He was found to have remained an ordinary resident of Canada.

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