The Respondent did not submit any case law, even though the question of intent was examined in Boucher v. The Queen, [2002] G.S.T.C. 84 (T.C.C.) (informal procedure), where Lamarre J. agreed that an event subsequent to the construction of the residence prevented it from becoming the family's habitual and permanent residence. I quote from paragraph 18 of the English version of the said decision:
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