Bujnowski v. Canada, 2006 DTC 6071, 2006 FCA 32 -- summary under Article 4

The taxpayer, who lived and worked in the United States for ten months in 2001 (throughout which period his wife continued to live in the family home in Mississauga) as a result of accepting a position which he believed to be of indefinite duration, but returned to Canada after ten months when the job ended unexpectedly. The trial judge had not committed a reviewable error in finding that the centre of vital interests of the taxpayer under the tie-breaker rule in the Canada-U.S. Income Tax Convention remained in Canada.