Kadrie v. The Queen, 2001 DTC 967 (TCC) -- summary under Subsection 2(1)

The taxpayer was not ordinarily resident in Canada in the taxation years in question given that his family was in Canada only because his wife was prohibited (as a result of a law passed by the Kuwaiti authorities following the Gulf war that Jordanian residents were not permitted to return to the country) from returning to Kuwait, his visits to Canada were brief, he owned no home in Canada, his economic focus was in Kuwait and he expected that he would ultimately be successful in obtaining a special dispensation to permit his wife to return to Kuwait.