The taxpayer moved from his house in Abbotsford B.C. to an apartment in Victoria in 2006 for health reasons, and from there to a Victoria house in 2007. In finding that the taxpayer did not "ordinarily reside" in the apartment, and hence that the move from the apartment was part of an eligible relocation from Abbotsford, Sheridan J. referred to the Thomson decision, and stated at para. 18:
Nothing about the way Mr. and Mrs. Myles conducted themselves while at the Victoria Flat was consistent with what had been their "settled routine" prior to the move to Victoria. They went from a spacious dwelling, full of furniture and effects, large enough to accommodate family, neighbours and pets to what was essentially a hotel room cum storage unit. ... So focussed were they on this goal [of finding an affordable permanent home close to work] that they invested no time in establishing themselves in either the Victoria Flat or the neighborhood, in general.