B$.$ Leon Lai, a Swiss person was employed as a diamond specialist by Habib Diamond Sdn

Bhd$.$ He arrived in Malaysia for the first time on $1$ October $2017.$ Details of his stay in

Malaysia are as follows:

Notes:

He went to Romania for diamond inspection course from $26$ December $2018$ to $3$

January $2019.$

On $30$ July $2020,$ he was in Canada visiting her father, who suffered from leukemia.

He accompanied his father for a series of medical treatments until $31$ August $2020.$

From $18$ July $2022$ onwards, he left Malaysia permanently.

Required:

Determine the tax residence status of Leon Lai for the year of assessment $2017$ until

year of assessment $2022.$ Provide the relevant sections and reasons to support your

answers.

$(12$ marks$)$

$($Total: $18$ marks$)$