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At the end of the current year, Mr. Ryder departed from Canada in order to take a permanent position in Germany. He was accompanied by

At the end of the current year, Mr. Ryder departed from Canada in order to take a permanent position in Germany. He was accompanied by his common-law partner and their children, as well as what personal property he had not sold. Due to the intent of his neighbour to start a pig farm, he was unable to sell his residence at a satisfactory price. However, he was able to rent it for a period of two years. He also retained his membership in the CPA (Chartered Professional Accountants) Alberta.

After his departure, would he still be considered a Canadian resident for tax purposes? Explain your conclusion in point form.

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