Bower v. The Queen, 2013 DTC 1152 [at at 854], 2013 TCC 183 (Informal Procedure) -- summary under Subsection 2(1)

Bocock J found that the taxpayer was ineligible for the Canada child tax benefits as he was no longer a Canadian resident. He only visited Canada four times since moving to Indonesia, for no more than eight weeks each time, which Bocock J characterized more as vacations than maintaining ties to Canada. Bocock J also noted that, although the taxpayer maintained Canadian bank accounts, he admitted that he did so to assist him with daily living in Indonesia, where the banking system was inadequate.