reside

9 June 2011 Internal T.I. 2011-0396721I7 F - Déduction - habitants de régions éloignées -- summary under Subsection 110.7(1)

The taxpayer works at a worksite located in prescribed zone. In accordance with the contract of employment, the taxpayer returns to the taxpayer’s principal residence outside the zone every 35 days for a period of 8 days including travel. Does the qualifying period referred to in s. 110.7(1)(b)(ii) apply to all the days stated in the contract of employment or only the accumulation of the 35-day periods? CRA responded:

By services, 28 May, 2018

Talbot v. The Queen, 2018 TCC 94 (Informal Procedure) -- summary under Subsection 110.7(1)

The taxpayer worked for Canadian Royalties Inc. in a remote area of Quebec, that was a prescribed northern zone, where he operated a crusher. He followed a regular pattern of working in the northern zone for 22 consecutive work days, followed by 20 days off. At the end of each work period, he would leave the work site, and return to his residence in the City of Quebec.

In finding that the taxpayer did not qualify for relief under s.110.7, Fournier J. stated (at paras. 15-16):

By services, 28 November, 2015

B Morecroft v. MNR, 91 DTC 937, [1991] 2 CTC 2265 (TCC) -- summary under Subsection 110.7(1)

The taxpayer, who ate and slept at a trailer near his worksite in the Carmanah Valley on Vancouver Island was found to "reside" there "throughout" a period of more than six months notwithstanding the occasional visit to his wife and three children in Nanaimo, B.C. "To reside anywhere does not require the constant and uninterrupted presence by a person in a particular area" (p. 939).

reside