12 (1 point) The term factual resident means that, although the person left Canada, they are still considered to be a resident of Canada for income tax purposes. Question 12 options: True False Question 13 (1 point) Factual Resident : Although the person left Canada, however, is still considered to be a resident of Canada for income tax purposes in which of the following situations : Question 13 options: Vacationing outside Canada Working temporarily outside Canada Commuting (going back and forth daily or weekly) from Canada to their place of work in the United States (U.S.) All of the above Question 14 (1 point) How is factual resident taxed in Canada? Question 14 options: An individual income is taxed as if they have never left Canada and will continue to : Report all income received from sources inside and outside Canada for the year and claim all deductions that applies Claim all federal and provincial or territorial non-refundable tax credits that applies All of the above Question 15 (1 point) A person is a deemed resident of Canada for tax purposes if they: Question 15 options: Government employee or Member of the Canadian Forces including their overseas school staff or Are working under a Global Affairs Canada assistance program or All of the above Question 16 (1 point) As a non-resident of Canada, an Individual pay tax on income they receive from sources in Canada. Question 16 options: True False Question 17 (1 point) Canada has tax conventions or agreements -- commonly known as tax treaties Question 17 options: True False Question 18 (1 point) Tax treaties : Question 18 options: Define which taxes are covered and who is a resident and eligible to the benefits, Often reduce the amounts of tax to be withheld from interest, dividends, and royalties paid by a resident of one country to residents of the other country, Define circumstances in which income of individuals resident in one country will be taxed in the other country, including salary, self-employment, pension, and other income All of the above Question 19 (1 point) The main purposes of tax treaties are to pay double taxation. Question 19 options: True False Question 20 (1 point) A person is a deemed resident of Canada for tax purposes: Question 20 options: Lived outside of Canada during the tax year Government employee Are not a factual resident of Canada because they did not have significant residential ties and All of the above Question 21 (1 point) The average Canadian individual whose job, family, dwelling place, and other personal property are all in Canada, would clearly be a Canadian resident and, as a result, the person would be liable for Canadian taxation on his worldwide income. Question 21 options: True False