Minin v. The Queen, 2008 DTC 4463, 2008 TCC 429 -- summary under Subsection 2(1)

The taxpayer, who was working on a succession of small jobs in the United States and whose children continued to live with his mother and his separated wife in Canada, was found to continue to reside in Canada given that his intention would have been to remain as a resident of Canada because this would be important to him to be able to sponsor his mother under Canadian immigration laws.