Hamel v. The Queen, 2012 DTC 1004 [at at 2518], 2011 TCC 357 -- summary under Subsection 2(1)

Tardif J. found that the taxpayer ceased to be resident in Canada following his departure from Canada for Qatar in 2007. His Qatar work permit expired in August 2010, after which he had to leave Qatar. Indications that he had severed his ties with Canada included that he did not apply for a new Canadian driver's licence when it was suspended, he relinquished his health card, disposed of his Canadian property, was separated from from his wife, and in general appeared to make a definite decision to leave Canada after much reflection. Other factors including his several visits per year back to Canada (each for a stay of up to about two week) to see friends and family did not establish Canadian residence.