Yoon v. The Queen, 2005 DTC 1109, 2005 TCC 366 -- summary under Subsection 2(1)

By services, 28 November, 2015

The taxpayer was resident in South Korea rather than Canada in her 2001 taxation year. Although she had a residence in British Columbia available to her, she spent more time in South Korea, her social, cultural and religious ties in South Korea were much more extensive than those in Canada, and she had a two-year work contracting commencing in January 2001 that obliged her to perform her services in South Korea.

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