Garcia v. The Queen, 2007 DTC 1593, 2007 TCC 548 (Informal Procedure) -- summary under Article 4

The taxpayer, who was resident both in Canada and the United States in 2003 when he received a bonus that had been earned in 2002, was found to be resident for Treaty purposes in Canada given that he owned a home in Canada and did not own, rent or occupy any home, permanent or otherwise, in the U.S. It was not relevant that he may have purchased a Canadian home with the idea in mind that his stay in Canada would only be temporary (two or three years).