Snow v. The Queen, 2012 DTC 1116 [at at 3087], 2012 TCC 78 (Informal Procedure) -- summary under Subsection 2(1)

Woods J. found that the taxpayer's stay in New Zealand, which she intend to be only transitory while her husband completed his master's degree, ceased to be of a transitory nature when he decided to continue in New Zealand as a doctoral student. At that point, they ceased to be Canadian residents and became New Zealand residents. Referring to the "customary mode of life" component of Thomson, Woods J. stated (at para. 23) that this "longer term commitment, coming after the family was in New Zealand for three years, suggests that the family was likely settled into life in New Zealand as their customary mode of living."