(b) Mrs. X, a Canadian citizen, left Canada in 2006 to settle in a country with which Canada has no tax treaty. In 2017, her daughter came to Canada to attend university. After completing her studies, the daughter decided to remain in Canada on a permanent basis. In January 2018, Mrs. X acquired a house in Canada, in which she stays when she comes to visit her daughter. She also opened a bank account in Canada, with deposits sufficient to meet her needs when she visits her daughter. Interest is paid periodically on these amounts. She has no other income from Canada. During 2018, she visited her daughter from June 1st to August 15th and from November 3rd to December 28th. Required: Determine Mrs. X's residency status for tax purposes for 2018. Give reasons to support your answer.