Robinson – Cour du Québec finds that an individual who went to work full-time in Alberta remained resident in Quebec

A Quebecer who obtained employment in Alberta and stayed at employer-provided lodges at the various Alberta work sites was found to still be residing in Quebec. Her remaining significant ties to Quebec included having a son who went to school there and stayed with her mother in Quebec leased premises which the taxpayer helped fund, as well as her returning to Quebec for several weeks each summer and each winter to see him.

Neal Armstrong. Summary of Robinson v. Agence du Revenu du Québec, 2016 QCCQ 11066 under s. 2(1).