Byron Long is a citizen of France. Howeer having established landed immigrant status in canada, he has worked in this country for over 15 years. On the unexpected death of his spouse, he receives and insurance payment of 2 million. He decides to use a large part of this payment for an extensive round the world cruise. He arranges a two year leave of absence from his job and sails from canada on july 1, 2020. He sells the family residence, but retains all of his caandain banking and brokerage accounts.

Would byron be considered a resident of canada? and would he be subject to tax on his insurance payout?