Vegh v. The Queen, 2012 DTC 1131 [at at 3160], 2012 TCC 95 (Informal Procedure) -- summary under Subsection 2(1)

Boyle J. found that the taxpayer ceased to be a Canadian resident in 2000 when he moved to China to teach English - a stay in which he met and married his wife, had two sons, and which lasted seven years. He had few ties to Canada at the time of departure, being single and unattached, and there was little evidence to suggest an intention to return. While he continued to keep an eye on Canadian politics, it was clear that the taxpayer was developing substantial ties to China, including stable employment. The taxpayer's testimony to the contrary was inconsistent with documentary evidence of his employment, which threw his credibility into question. The taxpayer was therefore denied Canada child tax benefits in respect of the time he was in China.