Sears v. The Queen, 2009 DTC 1370, 2009 TCC 344 (Informal Procedure) -- summary under Eligible Relocation

The taxpayer was found not to have moved the residence at which he ordinarily resided from St. John, New Brunswick (where his family continued to stay at his home) to Alberta (where, with the exception of a "work holiday" in New Brunswick, he worked for the next few years) given (para. 24) that a taxpayer does not have "a settled ordinary routine of life in [a] new location" where "the taxpayer does not sever social and economic ties with the old location and leave behind all the other aspects of a normal and customary mode of life".