Allison Hill moved to Canada on March 31st, 2023. She was born and raised in France and moved to Canada to start a career in accounting. She earned $65,000 from April to December in 2023 from her new employer. Allison earned $15,000 of employment income from January to February in 2023 while still living in France. She also received $2,000 in dividends in February, 2023 and $3,000 in dividends in June, 2023 from stocks in a European corporation. Allison's parents sent her a cheque for $2,500 as a gift for her 28th birthday in July, 2023.

Required:

a) Determine Allison's residency status for Canadian tax purposes for 2023.

b) How much income is Allison required to report for the 2023 tax year?

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