Mallett v. The Queen, 92 DTC 6537, [1992] 2 CTC 229 (FCTD) -- summary under Section 62

A government employee (who was deemed under s. 250(1) to be resident in Canada) was told in the spring of 1985 that she would be transferred from her position in the Canadian embassy in Paris to a position in Ottawa. In August 1985 she married a man whose home was in England and from that time until her move to Ottawa in December 1985, she commuted between Paris and England. In finding that she was not ordinarily resident in England prior to her move to Ottawa, McGillis J. noted that "to the extent that she spent time at the home in England, she only resided there casually until her move to her new home in Ottawa" (p. 6539).