About this work
What actually counts towards the 730 days?
Physical presence in Canada is the obvious one and it is not the only one. Section 28(2)(a) lists four other situations, and whether a person's days abroad fall inside one of them is where nearly every one of these cases is decided.
Days outside Canada accompanying a Canadian citizen spouse, common law partner or, for a child, a parent, count. Section 61(4) of the Regulations defines accompanying as ordinarily residing with that person on each day claimed, so it is about the household rather than about the marriage certificate.
Days employed full time abroad by a Canadian business count, and this is the one most often claimed and most often refused. Section 61(3) requires that you be an employee of, or under contract to, a Canadian business and be assigned on a full time basis, as a term of that employment, to a position abroad, an affiliated enterprise abroad, or a client abroad. The assignment is the point: the posting has to run outward from the Canadian business, not be a local hire that happens to sit under the same corporate umbrella.
Days accompanying a permanent resident spouse or parent who is themselves so employed also count, and section 61(5) provides that you comply as long as the person you are accompanying complies. A child, for these purposes, means somebody under 22 who is not a spouse or common law partner.