property available to you to use any time
The context of these questions is to establish your domicile. For this one, they specifically want to know the location of your home. Your permanent address. Your stick & bricks. Your house, your condo, your apartment, your place where you keep all your stuff. Where you get your mail. Where your bed is. Where you kick back and relax when you're not on "vacation."
For this question, they're not asking about your cottage, or your vacation property, or your children's addresses or your UPS mailbox that you use to gather your mail while you're down south. They want to know where you live.
Yes, *I* understand that this isn't a clear-cut answer for many of us. But, the IRS doesn't care about that. They demand that its a simple question and will only accept a simple answer. They want to see "123 Main Street, Canada" so that they can tick a box and say to themselves "yes, this person has a closer connection to Canada than the US."
Just give them the address on your driver's licence and move on to the next question...
