Yasari – Court of Quebec finds that a couple had changed their residence to Ontario despite retaining their former principal residence in Quebec and significant travel there

As a result of the taxpayer’s wife contracting cancer, the taxpayer, his wife, and their child moved from their principal residence in Gatineau, Quebec to a home in Alexandria, Ontario, a small town which was a 45-minutes drive from Ottawa. After the move, their child began attending the local school, and they transferred their driver's licence registrations, vehicle registrations, and health insurance to Ontario. He, and she while able, continued to work in the Ottawa-Gatineau area.

In assessing on the basis that the couple had continued their Quebec residency, the ARQ focused on their retention of their residence in Gatineau, which was somewhat larger than the Alexandria home, and records suggesting significant numbers of telephone calls and purchases made outside of Alexandria. Philippe JCQ accepted that this was largely related to the taxpayer's duties of employment, which involved travel in the Quebec area, time spent visiting his sister (who needed assistance) in the Gatineau area, in addition to staying at the Gatineau residence four or five days a month (which the taxpayer explained needed work before it could be sold at a good price).

The appeals of the taxpayer, and of the estate of his wife, were allowed.

Neal Armstrong. Summary of Yasari v. Agence du revenu du Québec, 2025 QCCQ 5184 under s. 2(1).