Griffiths v. The Queen, 78 DTC 6286, [1978] CTC 372 (FCTD) -- summary under Section 114

By services, 28 November, 2015

A retired Canadian executive who amicably separated from his wife and moved to a Carribean island in order to live in, and sail, his yacht, thereupon ceased to be a resident of Canada, notwithstanding that he retained substantial investments in Canada and made occasional visits there.

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