At the end of the current year, Michael Resner departed from Canada when he accepted permanent employment in Mexico. He was accompanied by his common-law partner and their children, as well as their personal property that had not been sold. He has no intention of returning to Canada except to visit friends and family on occasion. He was unable to sell his residence at a satisfactory price and decided instead to rent it out for a period of two years. He retained his membership in the CPA (Chartered Professional Accountants) Alberta. After his departure, would he still be considered a Canadian resident for income tax purposes? Explain your conclusion.