Baril – Court of Quebec finds that executive with furnished apartments in Calgary and a family home in Montreal failed to establish Alberta residency
An executive of an airport security firm (Garda) was assigned significant responsibilities for the Prairie provinces (but not to the exclusion of duties performed in Montreal and Toronto). She rented a succession of furnished apartments in Calgary and took the position that she had become a resident of Alberta – notwithstanding that she remained the co-owner with her husband of the family home in Montreal, where two of their four children were still under their charge, and that she “visited” Montreal much more than her husband visited Calgary (in addition to seeing her family during Florida vacations).
In finding that the taxpayer had failed to establish Alberta residency, Lewis JCQ stated:
The evidence tends to show that Ms. Baril never intended to live in Alberta other than to carry out her duties as Garda required. …
Ms. Baril did not develop any social life in Alberta, claiming that her schedule was too busy at work. The Court does not doubt that she worked a lot, but does not believe that this prevented her from having any social life or any relaxation activities.
Neal Armstrong. Summary of Baril v. Agence du revenu du Québec, 2020 QCCQ 1466 under s. 2(1).