Gaudreau v. The Queen, 2005 DTC 66, 2004 TCC 840, aff'd 2005 DTC 5702, 2005 FCA 388 -- summary under Subsection 2(1)

The taxpayer, who left with his wife to work in Egypt for 48 months, while maintaining various ties including their home in Ontario while in Egypt, was found to be ordinarily resident in Canada during that period given that his "ties were all with Canada, save only those ties, undertaken during the term of his absence, which were necessary to permit him and his wife to enjoy an acceptable and expected lifestyle while in Egypt" (pp. 72-73).