Explain the residency status and liability for Canadian Income Tax in each of the following situations:

1. A)Mr. Aiken is a businessman and a U.S. citizen who moved to Canada and

established residence in the middle of June. After the move, he spent the remaining

192 days of the year in Canada.

1. B)Mr. Baker is a businessman and a Canadian citizen who moved out of

Canada in the middle of July and established residence in the U.S. Prior to his move,

he spent the preceding 192 days of the year in Canada.

1. C)Mr. Chase is a professional athlete and a U.S. citizen. His residence is

located in Nashville, Tennessee, and during most of the year his wife and children live

in that city. Mr. Chase plays for a Canadian team and, during the current year, his work

required him to be in Canada for a total of 192 days.

1. D)Marvin Black lives in Detroit, Michigan. He works on a full-time basis throughout the year in Windsor, Ontario.

1. E)AMT Ltd. was incorporated in New Brunswick, Canada in 1964. Until 1994, all of the directors' meetings were held in that province. However, since that time, the directors have met on a regular basis in Portland, Maine, USA.

1. F)QRS Inc. was incorporated in New York state. However, it has a branch in Ontario where it sells and ships goods to Canadian customers.