Snow v. The Queen, 2004 DTC 2784, 2004 TCC 381 (Informal Procedure) -- summary under Subsection 2(1)

After the taxpayer took an assignment (initially scheduled for two years) to work in Belize she maintained her home in Vancouver where her son and family resided, maintained her banking and financial interests in Canada, visited her connections in Vancouver approximately once per year, had no intention to reside on any permanent basis in Belize and considered Vancouver as a place where she could reconnect if need be. She had not ceased to be in resident in Canada.