What are some of the key decisions of the Court of Appeal of Canada on the determination of a person's residence where they have left Canada?

Canada (Federal), Canada

The following excerpt is from Hamel v The Queen, 2011 TCC 357 (CanLII):

I feel it is useful to reproduce certain excerpts from these decisions; Thomson v. M.N.R., 1946 CanLII 1 (SCC), [1946] S.C.R. 209 is a key decision on the determination of the place of residence of a person who has left Canada.[1]

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