No. It does not work that way!

If you read the official document on CIC web, you will see the requirement actually for two different cases. For adult, the time you acompany a canadian citizen who is your spouse outside Canada will be counted as the days you are in Canada. For child, the time you acompany a canadian citizen who is your parent will be counted. The child cannot determine where to live. He/she will go whereever parents go. It is no sense to say parent stays outside canada to acompany a child.