Matter of RD, 24 I. & N. Dec. 221 (BIA 2007) (noncitizen who leaves the United States and is admitted to Canada to seek refugee status has made a departure from the United States, and upon returning to United States after denial of an application for refugee status in Canada, is seeking admission into the United States and is therefore an arriving alien under 8 C.F.R. 1001.1(q) (2007)).
http://www.usdoj.gov/eoir/vll/intdec/nfvol24.htm