The taxpayer moved to Geneva in 1994 with her husband, who took a position described in s. 250(1)(c)(i), working as a public servant for the Permanent Mission of Canada in the Office of the United Nations. Paragraph 250(1)(e), repealed in 1999, provided that the spouse of a person describe in paras (b)-(d.1) was also deemed to be a resident of Canada. The taxpayer took a position with the mission in 1997. The Minister took the position that the taxpayer was resident in Canada immediately before her appointment (because of s. 250(1)(e)), and therefore was a resident of Canada under s. 250(1)(c) in all the following years that she remained at the Mission. The taxpayer appealed an assessment of her 2006 taxation year.
Favreau J. granted the taxpayer's appeal. The phrase "was resident in Canada immediately prior to appointment or employment in Canada" refers only to the ordinary meaning of residence and not to a presumption of residence.