Boston v. R., 98 DTC 1124, [1998] 1 CTC 2217 (TCC) -- summary under Subsection 2(1)

The taxpayer, who was transferred by Exxon from Canada to Malaysia in 1988, and served (and lived in a rented house) there until his retirement in 1995, was found to be resident in Malaysia rather than Canada in his 1989 to 1992 taxation years. Other than two 14-day visits to Edmonton, where his wife continued to stay, he spent the whole time in Malaysia. His wife (with whom he had strained relations) made eight different trips to Malaysia in the years in question. More than half of his salary was deposited on a monthly basis into a bank account he maintained in Canada. However, he took all the steps that one would expect of a person moving to the other side of the world for three years (the minimum length of his posting).