Alexander Hill came to Canada in 1989 and stayed in Toronto, Ontario until 1993 where he married Allison and studied fashion design and obtained an advanced diploma in fashion design. In 1993, Alexander went to Italy for post-graduate studies; he returned to Canada with his wife and three children in 1995. For three years, he worked as a fashion designer in Canada. In 1998 he moved to USA with his family and worked in a famous design corporation till 2013.  He returned to Canada to take a new job. He bought a house in Barrie, Ontario. A few months later, after the necessary domestic arrangements had been made, Alexander 's wife and children joined him, and the family lived in the house at Barrie. During 2016 and 2017 Alexander worked as a self-employed consultant. Many difficulties arose. Alexander's family remained behind in Barrie when he returned to USA in 2018 to practice his profession as self-employed providing services to various companies in USA. Alexander visited Canada rather infrequently after 2018. With three exceptions, his post-2018 visits to Canada were for the purpose of seeing his family in an average of three or four times a year. Although during those visits he stayed in his Barrie home, he appears to have stayed as a visitor only and not a person whose home it was. During the post-2018 period, Alexander made monthly payments to Allison for her support and children. The three exceptional post-2018 visits were made to fulfill a contract made by Alexander with a company that needed the services of a series designs who had expertise in USA. The first such visit, in March and April 2021, lasted for twenty-one days. The second, in August of that year, lasted for ten days. The last, in December of the year, lasted eighteen days. In 2021, Alexander held what he said was non-resident membership in the Toronto Fashion Incubator (TFI). He also held membership in the Association of Chartered Industrial Designers of Ontario (ACIDO). Alexander maintained a bank account with CIBC, Toronto branch. In 2022, he mistakenly filed a 2021 tax return with CRA, indicating that he resided in Barrie, Ontario.

Required: Discuss and evaluate, in detail, all possible alternatives to the residence issue for Alexander in 2021. Provide support for your conclusions.