Reminder/caution:
Living and working abroad while the application is pending can risk problems in the processing of a citizenship application.
There are many discussions about the impact of leaving Canada while the application is pending; for a more thorough discussion see some of those in older topics or in other forums.
For now I offer the following summary:
Even though under the current law there is no disability imposed upon an applicant for citizenship who leaves Canada (to live or work abroad) while the application is pending, and this cannot deduct from the residency calculation, it is clear that in many such cases CIC elevates scrutiny, tends to impose RQ and otherwise cause delays in processing, and will dig for reasons to question residency to the degree that oft times inferences will sway toward the negative.
A decision-maker often deals with evidence which allows a range of reasonable inferences, ranging from those tending to positively support an applicant's version of the facts to those which are negative. If CIC identifies an applicant has moved abroad while the application is pending, there is a clear tendency for CIC to lean in the negative direction when making inferences.
For example, for the vast majority of applicants, CIC routinely infers that the applicant was present in Canada from the last date of reported entry to the next date of reported exit (unless there is some indication otherwise). Once RQ'd this inference all but disappears and the applicant is required to substantively prove residence and presence in between those dates. For the applicant who CIC has discerned to have moved abroad after applying, CIC appears to be particularly strict if not draconian in leaning toward the negative inference.
For anyone who has any doubts about CIC's attitude toward those who, as one Federal Court justice once described, apply-on-the-way-to-the-airport, note that the SCCA's "intent to reside" provision will, when in comes into force (applicable to applications made as of that date and after) allow CIC to reject applicants who are determined to be living abroad after applying on virtually that ground alone. That's a rather salient clue about how big a deal this is to this government.
That said, many have reported not encountering problems despite living abroad while the application is pending. My sense is that these tend to be either applicants CIC did not notice were living abroad or the applicant was abroad for a clearly temporary purpose (particular educational program; temporary job assignment, or such).