You don't count either. Any time spent in Canada counts as a day in Canada. So you would only include days where you were absent from Canada for the entire full day.
As for proof, see:
http://www.cic.gc.ca/english/resources/manuals/op/op10-eng.pdf
Page 16, section 6.4
6.4 Day
Section 27(2) of the Interpretation Act governs the calculation of time limits in federal statutes. Where a statute refers to a number of days between two events (and precedes the number of days with the words “at least”), both the day of occurrence of the first event as well as the day of occurrence of the second event are to be counted in calculating the number of days. For the purpose of calculating the number of days to comply with the residency obligation in IRPA A28(2)(a), a day includes a full day or any part of a day that a permanent resident is physically present in Canada. Any part of a day spent in Canada, or otherwise in compliance with A28(2)(a), is to be counted as one full day for the purpose of calculating the 730 days in a five-year period.
