[...]
(5) The absences from Canada referred to in paragraph (4)(c) of a person residing in Canada are absences under the following circumstances:
(b) while that person was employed or engaged out of Canada
(viii) as a transport worker on trains, aircraft, ships or buses running between Canada and points outside Canada or other similar employment, or
(d) while that person was awaiting transportation to Canada during or immediately after World War II, if he
(i) was unable to return to Canada owing to the dislocation of transportation facilities, and
(ii) returned to Canada when transportation became available;
(e) while that person was accompanying his spouse who was resident in Canada and awaiting transportation to Canada during or immediately after World War II, if that person
(ii) returned to Canada when transportation became available; or
