The taxpayer moved to Canada in August 2005, joining her husband who had moved from Pakistan to Canada in 1997. In February 2006 she moved back to Pakistan until May 2008 with her children and her husband, who had accepted a two-year work contract. She then returned to Canada.
Woods J. found that the taxpayer was a resident of Canada at all times after August 2005, notwithstanding that her initial stay in Canada was only six months. She stated (at paras. 21-22):
The CRA concluded that [the taxpayer's husband] was subject to tax in Canada on his worldwide income during this period. Although this is not determinative of Mrs. Fatima's residence status, one would generally expect spouses to reside in the same country for tax purposes unless they lived apart for some reason.
The Crown referred in support of its position to a residency questionnaire signed by Mrs. Fatima which failed to reveal any ties to Canada. ... Such forms often do not present a complete picture. In reality, Mrs. Fatima had established significant ties to Canada before the family went to Pakistan for a limited period.
The taxpayer was therefore entitled to the child tax benefit.