Midyette v. The Queen, 85 DTC 5565, [1985] 2 CTC 362 (FCTD) -- summary under Subsection 250(3)

S.250(3) is not a deeming provision because it does not impose a meaning on "residence" that that term would have in the absence of the provision. The purpose of s. 250(3) is only to make it clear that "residence" does not have a narrow meaning of "actual physical presence at any given time", but instead refers "to the circumstantial concept of the person who has centralized his ordinary mode of living at some place in Canada or has maintained a sufficient nexus or connection therewith as to be logically regarded as being ordinarily resident in Canada, even though physically absent therefrom."