AP 1-8 Residency of Corporations-Four Cases Each of the following cases provides information about an individual corporation. For each case, indicate whether the corporation would be considered a Canadian resident for the current year. Explain your conclusions. Case A The Allor Company was incorporated in North Dakota in 2001. Currently, however, the head office of the corporation is in Regina, Saskatchewan. As all of the directors of the corporation are residents of this Canadian city, all of the meetings of the board of directors are held in Regina. Case B Kodar Ltd. was incorporated in Canada in 2007. However, as its directors have come to hate Canadian winters, they have all moved permanently to the southern United States. Because of this, they hold all of their board of directors meetings in Phoenix, Arizona. Case C The Karlos Company was incorporated in Minnesota in 2000. The two directors lived in Winnipeg, Manitoba, and for several years all of the board of directors' and shareholders' meetings were held in Winnipeg. In early 2005, the directors were replaced by residents of St. Paul, Minnesota. After this, all of the board of directors' and shareholders' meetings were held in St. Paul. Case D Bradlee Inc. was incorporated in Canada in 1961. While it operated in Canada for a number of years, all of its operations, management, and directors relocated to the United States in 2008 where all board meetings have since been held.