Wang v. The Queen, 2001 DTC 433 (TCC) (Informal Procedure) -- summary under Article 4

A Chinese national who entered Canada in April 1998 after receiving landed immigrant status and was paid $19,000 by a Chinese company in order for her to attend school in Canada and to cover her living expenses was found to have her centre of vital interest in China given her family ties there, the provision to her by the company of housing in China which continued to be available to her as well as her ownership of an apartment unit in China which was also available to her and her maintenance of bank accounts and credit cards in China, her maintenance of personal belongings, a driver's licence and membership in an association there.