Laurin v. The Queen, 2007 DTC 236, 2006 TCC 634 -- summary under Subsection 2(1)

An Air Canada pilot who had shared accommodation with other pilots, and had financial investments in the Turks and Caicos Islands and a mailing address, driver's licence and financial links to Florida, was able to establish that he was not a Canadian resident given that he had broken up with his Canadian girlfriend, gotten rid of his house, cars, licences and health insurance there and that when he came to Canada he stayed with friends. Bowman C.J. stated (at p. 242) "residual friendships and employment connections do not create residency".