Austin v. The Queen, 2003 DTC 2181, 2004 TCC 6 -- summary under Subparagraph 115(1)(a)(i)

A non-resident Canadian Football League football player was entitled to have the portion of his employment income that was not subject to Canadian income tax calculated on the basis of the ratio of games played in Canada to the number of games played both in Canada and the United States, rather than on the basis of the number of days spent in the respective jurisdictions in the course of his employment, given that his employment contract provided that he would be paid only for games played (with the exception of token amounts received for a training camp), unless he did not play because of a game injury.