The taxpayer's children were abducted by her husband in Lebannon, and were being held there while the taxpayer tried to effect their return to Canada. At issue was whether the children "resided" with the taxpayer in Canada and whether the taxpayer was the one who "primarily [fulfilled] the responsibility for [their] care and upbringing", as per s. 122.6. Sheridan J. concluded that both criteria were met: "There is something fundamentally flawed with the notion that children wrongfully detained in a foreign country can be 'settled' there."
On similar reasoning, Sheridan J. concluded that the children and the taxpayer resided together in Canada for the year the taxpayer spent in Lebannon trying to recover her Children.