AP 1-6 Residency after Departure from Canada Mr. David Hamilton was a long-time resident of Canada. On January 13, 2020, he departed from Canada to work in Qatar. The work was done under a contract of employment with an American company that was operating in Qatar. 1. Mr. Hamilton did not obtain resident status in Qatar or in any other country. He did not have a postal address in Qatar. 2. Mr. Hamilton obtained a work permit in Qatar that was valid until August 13, 2023. 3. After the work permit expired, Mr. Hamilton had to leave Qatar. He subsequently returned several times to meet with friends and business associates there. 4. Mr. Hamilton's Canadian driver's licence expired in August 2020 and was not renewed. 5. After taking intensive driving courses, Mr. Hamilton acquired a driver's licence in Qatar in December 2020 that was valid for five years. 6. Mr. Hamilton gave up his Canadian health card in 2021. 7 Mr. Hamilton has two adult sons who remained in Canada. One of the sons, Harold, has significant health issues. 8. Mr. Hamilton kept a credit card, bank account, RRSP, and investments in Canada when he began work in Qatar. 9. Mr. Hamilton continued to hold a Canadian passport. 10. He visited Canada four times in 2020 and three times during 2021. Each visit was for two weeks. His visits were largely to see his sons and his mother. The relationship with his wife was strained before he left for Qatar and deteriorated significantly afterwards. This led to their divorce in 2021. After his son Harold advised him to follow his dream of leaving Canada, he began the process of permanently leaving Canada. To this end, on July 1, 2021, he gave his share of the family home to his wife and closed all of his Canadian financial accounts. He paid regular support payments after the divorce occurred. 11. During his visits to Canada, he stayed in hotels and used rented vehicles. 12. In 2020, Mr. Hamilton's accountant filed a tax return for him as a resident of Canada. 13. Mr. Hamilton is well respected in his profession and considered to be a very responsible employee. Despite filing a tax return in 2020 as a resident of Canada, Mr. Hamilton believes that he gave up his Canadian residency on January 13, 2020, and wishes to revise his 2020 tax return to reflect this. Required: Determine whether Mr. Hamilton is a resident of Canada. If you conclude he is not, provide the date that he ceased to be a Canadian resident. Provide reasons for your conclusion