Calvano v. The Queen, 2004 DTC 2471, 2004 TCC 227 -- summary under Eligible Relocation

When the taxpayer received a new position in Vancouver, he and his family moved from their Brampton home to an apartment there and then, 19 months later, purchased a house in Port Moody. In finding that the taxpayer no longer was ordinarily resident in Brampton at the time of the purchase of the Port Moody house, Miller J. noted that the family had severed significant attachments in Ontario, had moved all their belongings to the apartment, had moved drivers licences and health care coverages to British Columbia, made only occasional trips to Ontario during the 19 month period, established a new social life in British Columbia and had rented out the Brampton property. As the taxpayer thus had ceased at the end of the 19 month period to be ordinarily resident in Brampton, the deduction was not available for expenses of selling the Brampton home and purchasing the Port Moody home.