The taxpayer, who had worked in Quebec until 1988 operating heavy machinery, moved to new employment in Fort McMurry in Alberta in 1999 while his wife (a stay-at-home mother) and their two children remained in his house in Longueuil, Quebec. In the taxation years in question (2003 to 2011, which were assessed by the ARQ on October 24, 2013) he worked for various employers at pipeline sites in Quebec but also other provinces west of Quebec. He was a member of the local Edmonton chapter of the Pipefitters union. Although he had a room in Edmonton, when on vacation, or on leave for s sufficient period, he would return to his home in Quebec.
In finding that the taxpayer was resident in Quebec, Allen JCQ stated (at paras. 51-54, TaxInterpretations translation):
The residency links with Quebec were numerous. He was the sole owner of the family residence located in Longueuil since1992 and bore all of the costs and expenses. This house was occupied by his wife and their two children during essentially all of the period under litigation, and their daughter occupied it from 2010 on. The children … were declared as dependents of Mr. Rousseau for all the taxation years under litigation.
During his stays in Quebec, Mr. Rousseau occupied the house in Longueuil and used one of the two automobiles registered in the name of Mrs. Crépeau. He also had a trailer with a Quebec registration.
He received all his mail at the Longueuil residence address and explained that this choice was made for reasons of practicality. His bank account was at a CIBC branch located in Quebec.
The entirety of the evidence demonstrates that Mr. Rousseau left Quebec solely for work purposes and that he never had the intention to sever his connections with Quebec, which was the place with which he maintained his strongest links between 2003 and 2011.