Observation: Contrary to erroneous assertions, an explanation based on continuing studies abroad not only CAN be considered as a factor favouring H&C relief for a breach of the Residency Obligation, like any and every other reasonable explanation for why the PR did not return to Canada sooner
it MUST be considered. HOWEVER, the extent to which this will carry positive weight in a particular case DEPENDS on many other factors, and depending on the context can also be considered a negative rather than positive factor.
In this regard it is important to remember that how any one factor influences the H&C assessment can depend a great deal on other factors, such as extent of ties in Canada and extent of previous establishment in Canada, and of course the age of the PR. Moreover, the particular details can loom very large, some tending to help, some tending to hurt. More positive weight for studying abroad is likely, for example, if the particular program of study is one that is not available in Canada and it is an important part of the PR's educational and career path, and especially if before going abroad to pursue the program the PR was already settled in Canada.
CAVEATS for OP: The above observations do NOT appear to offer you much; in particular --
-- if the time period to appeal has passed, you are no longer a Canadian and have no right to appeal the Report and Departure Order.
-- If you still have time to appeal, as a stand alone reason for staying outside Canada, studying in another country does NOT offer much hope for H&C relief (in other words, for it to help you need some other positive factors, like having first been well-settled and living in Canada, among others), and
-- -- if you are continuing to live abroad, that further reduces the odds of a successful appeal
