Allison Hill moved to Canada on April 30th, 2019. She was born and raised in Belgium and moved to Canada to start a career in architecture. She earned $45,000 from May to December in 2019 from her new employer. Allison earned $10,000 of employment income from January to March in 2019 while still living in Belgium. She also received $1,000 in dividends in March, 2019 and $1,000 in dividends in September, 2019 from stocks in a European corporation. Allison's parents sent her a cheque for $2,000 as a gift for her 25th birthday in August, 2019.

Required:

a) Determine Allison's residency status for Canadian tax purposes for 2019.

b) How much income is Allison required to report on her T1 tax return for the 2019 taxation year?

c) Explain why any items have been excluded from your calculations.