Administrative Policy
22 March 1995 T.I. 941443 (C.T.O. "Residents in a Province (HAA 7576-1)")
"Generally, the principal place of residence of a person is the province where the person ordinarily resides in a permanent home with which he or...
"Generally, the principal place of residence of a person is the province where the person ordinarily resides in a permanent home with which he or...