1. George and Gina Anderson, (Canadian citizens), moved to Europe on August 15^th, 2020 to open and incorporate a caf in a small Italian village. Prior to moving, George earned $65,000 in 2020 as a computer programmer and Gina earned $67,000 in 2020 as a registered nurse. (The couple did not have any other income besides their salaries prior to moving.) They are both in their 60s and plan to retire in Italy, which is Gina's birthplace. They sold their home prior to moving to Europe. As the couple only expects to return to Canada every second year, they cancelled their bank accounts and driving licenses. Their caf was successful in 2020 and earned a pre-tax profit of $25,000 by year's end. Required: Determine the residency status of George and Gina and their caf for Canadian tax purposes in 2020 and discuss the Canadian tax treatment, if any, of their personal and business income. (Assume there were no assets with realizable gains upon their move.)

2. Kelly Kerr is a high school history teacher, and a national expert in ancient ruins. In July of 2020, Kelly was hired by the local university to teach an elective course in ancient Mayan history. Kelly then conducted a field trip of the ruins in Guatemala with some of the local students from July 30^th to August 10^th. Kelly recruited another local expert to teach the last class that fell during the dates of the trip. Kelly earned $55,000 from the teaching job, and negotiated a contract price of $5,000 to teach the university elective and $7,000 to conduct the tour. The university provided Kelly with office space during the month of July. Kelly's personal laptop and collection of books were used to prepare the lectures and the tour material. Kelly was paid on July 31^st and August 31^st and was not provided any additional benefits or insurance by the university. Required: Determine the tax treatment of Kelly's income and expenses for 2020. Apply the four tests within the guidelines used by the courts to determine whether a taxpayer is an employee or an independent contractor. (Canadian

3. Answer the following questions which pertain to the administration of the Canadian Income Tax system. 1. Individuals (who do not carry on a business) must file an income tax return for the most recent calendar year by which date? 2. Individuals who carry on an unincorporated business must file an income tax return for the most recent calendar year by which date? 3. Who is responsible for the filing of a deceased taxpayer's tax return? 4. What is the taxation year for an inter-vivos trust? 5. What type of trust is permitted to choose a non-calendar year for tax purposes? 6. A trust must file an income tax return within how many days of its taxation year? 7. What is the taxation year for a corporation (other than a professional corporation)? 8. A corporation is required to file an income tax return within how many months of its taxation year-end?