Minin v. The Queen, 2008 DTC 4463, 2008 TCC 429 -- summary under Article 4

The taxpayer, who worked on a succession of jobs in the United States and stayed at different places there, was found to have a permanent home available to him in Canada given that his separated wife, children and mother stayed at a home in Canada and it did not "seem plausible that his mother, as a former Russian General, would take orders from the Appellant's spouse (her daughter-in-law) if the Appellant's spouse should attempt to deny him (the taxpayer) entry to the home" (para. 14).