The parties agree that the Judge articulated the correct test for determining residency: a person is resident in the country where he or she, in the settled routine of life, regularly, normally or customarily lives, as opposed to the place where the person unusually, casually or intermittently stays (The Queen v. Laurin, 2008 FCA 58 (CanLII), 2008 DTC 6175, at paragraph 2).
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