1) Alex works in global marketing and was lucky to spend the last  two years in England on a temporary work assignment. His wife Elizabeth visits him twice a year in London. His parents reside in Windsor, Ontario and his dog Luppo is with his wife. He is planning on coming to Canada over the winter holidays this year. He does not expect to return to London right away. Alex and his wife also have a company that they incorporated in Alberta in 2005. The company operates exclusively in the Bahamas. His wife runs the company from Ontario where their home is in Toronto but visits the company on a regular basis.

2) Kathleen is actually from Ireland and lives there. However, she has a friend from University which lives in Ontario (Toronto) and has been very sick with cancer. Kathleen came to Canada to help out her friend and was able to stay through the months of February to May, and then came back again for the months of August and stayed until after Labour Day in September (which was September 6th that year). Kathleen is married and her husband Jessie and her incorporated a company in Ireland. However, this company operates in Ireland and carries on business in Canada (Ontario) as well so it was quite convenient when Kathleen was staying with her friend. Her husband would come over to join her periodically as well, and visit their Canadian operations.

Ensure you address the following:

· Were the individuals AND the companies resident, non-resident (or something else), and why?
· For whichever residency status you conclude, what type of income (if any) will the individuals and the companies be taxed on in Canada and why?