B Morecroft v. MNR, 91 DTC 937, [1991] 2 CTC 2265 (TCC) -- summary under Subsection 110.7(1)
taxpayer "resided" in trailer near remote work site
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"...
Words and Phrases
reside