Thomson v. Minister of National Revenue, 2 DTC 812, [1946] SCR 209 -- summary under Subsection 34(2)

The amendment of a provision effective after the taxation year in question to refer to ordinary residence "at any time in the year" rather than "during" the year was found by Kerwin J (at p. 819 DTC) not to establish that any change in meaning was intended, so that in the taxation year in question a reference to ordinary residence "during" the year did not establish a requirement that the taxpayer be ordinarily resident in Canada throughout the year.