What are some cases that address the role of a chief or primary residence?
Alberta, Canada
The following excerpt is from Foote Estate (Re), 2009 ABQB 654 (CanLII):
Another relevant case that addresses the role of a chief or primary residence is Plummer v. IRC. This is a tax case, which turned on whether or not the taxpayer had established that she was domiciled in Guernsey. Hoffmann J. referred to Udny and Udny, quoting at pp. 294 and 295: Domicile of choice is a conclusion or inference which the law derives from the fact of a man fixing voluntarily his sole or chief residence in a particular place, with an intention of continuing to reside there for an unlimited time.
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