Filipek v. The Queen, 2008 DTC 4139, 2008 TCC 351 -- summary under Subsection 2(1)

The taxpayer, an Air Canada pilot who spent approximately two months a year in the Turks and Caicos primarily on recreation, and approximately 100 days per year in the Vancouver area (including in the Point Roberts Peninsula in the State of Washington, where he claimed to be spending a large portion of those 100 days camping) was found to be ordinarily resident in Canada given that his work routine as a pilot was centered in Vancouver and given that he had ready access to his in-laws' home in British Columbia a short distance from Point Roberts.