For each of the following corporations, determine and explain the type of residency, for tax purposes for this year. (a) ABI, incorporated in Montreal, Quebec, in 1981, carries on a clothing manufacturing business in Hong Kong. All directors' meetings and staff meetings are held in Hawaii, United States, each year. (b) Nickel Company, incorporated in the Bahamas in 1966, operates a mining business in Northem Ontario. All profits are paid out as diygdends directly into a Swiss bank account. All books and Toronto and meet monthly for their directors' meeting. Sc) Safronytd is d 400 shs alaz producis manulactured by sairron are sold cirectly 'o the Canadian market. No revenues are earned from U.S. sales