Johnson v. The Queen, 2007 DTC 1022, 2007 TCC 288 -- summary under Subsection 2(1)

By services, 28 November, 2015

The taxpayer was ordinarily resident in Canada in the year within the meaning of s. 250(3) given that his Canadian employer was obligated to return him to Canada when his assignment in Dubai was concluded and given that, during the years in question, the taxpayer had no substantial ties with any location other than Canada.

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