ordinarily resident

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.

For a number of years the taxpayer spent between 81 and 159 days in Canada each year, with most of the balance spent in the United States. The taxpayer argued that he was not "ordinarily resident" for the purposes of what was then s. 9 (now reformulated in ss. 2(1) and 250(1)).

Rand J. set out the scope of "residence" at pp. 224-25: