Hrushka v. The Queen, 2013 DTC 1254 [at at 1430], 2013 TCC 335 (Informal Procedure) -- summary under Shared-Custody Parent

The taxpayer's separation from his spouse was subject to an interim court order that provided that he had custody of their daughter on Wednesday and Friday afternoons, and on every other weekend - which, on its face, fell significantly short of residing with his daughter on an equal or near equal basis with her mother. Although the taxpayer was also involved in his daughter's school life and was more frequently able to pick her up on an emergency basis, this extra involvement did not bear on residency.