B D 2 3 Scenario #1 - The taxpayer was born and raised in India, he completed his graduation, sold his belongings and moved to Vancouver (Canada), in January 2017. When he arrived in Canada he obtained a job and entered into a 1-year rental agreement on an apartment. He got in a relationship with a girl who works with him. She is from India as well and living as a temporary resident. 4 5 Scenario #2 - In January 2018, they both decided to get married, so they went to India for their marriage, and then came back to Vancouver the following month and started living in their own house that they just bought. Both of them applied for and were granted permanent residency in Canada 6 7 Scenario #3 - In May 2019, due to the ill health of his parents, he has decided to move back India permanently, and take care of his parents. He sold all of his belongings and property prior to leaving Canada and returning to India with his wife. He also closed all of his Canadian bank accounts and cancelled his memberships. 8 9 In each of these scenarios explain (with support) what the residency status would be (i.. resident, part-year resident, non-resident) and then explain the tax implications. These scenarios build on each other so start with scenario #1. 10 11 Author: Sam Chaudhary, 2020 12 13 14 15