In the case of a permanent resident outside Canada accompanying a Canadian citizen, it is not necessary to determine who is accompanying whom, nor is it necessary to determine for what purpose. In other words, under A28(2)(a)(ii) and R61(4), as long as a permanent resident is accompanying a Canadian citizen, the intent and purpose of their absences are not relevant as the residency obligation is met.
Just to be extra clear...Does R61(4) apply to vacation days out of Canada as well or is "accompanying" intended for only those taking up RESIDENCE outside Canada? The statement does say regardless of purpose...but I wanted to double check.
