What is the test for " ordinarily resident" in the context of a claim under the Income Tax Act?

This Court has considered the question whether a taxpayer has ordinarily resided at a new residence. In Cavalier v. Canada, [2001] T.C.J. 719, Bowie J. analyzed the case law concerning this expression and found that the moving of household effects and the intention to remain permanently or for a particular length of time are irrelevant in concluding whether a taxpayer ordinarily resided at his new residence. In Calvano v. Canada, [2004] TCC 227, Miller J. followed the same reasoning and added that the concept of ordinarily resident had more to do with the settled ordinary routine of life than the permanence of the arrangement.