Nedelcu v. Canada, 2010 DTC 5102 [at at 6942], 2010 FCA 156 -- summary under Subsection 2(1)

The taxpayer, who had left Canada a number of years previously, was not resident in Canada and, therefore, was not eligible for child tax benefits. Although she had extensive family who continued to be in Canada and she made infrequent visits to Canada to see them, neither she nor her husband had any business interest or real estate holdings in Canada, and had no membership in any social, recreational, religious or professional organizations based in Canada.