For each of the following independent cases, indicate whether the individual or corporation is a Canadian resident and how their income (both foreign and domestic) would be taxed in Canada:

1. Daniel Carter is a Canadian citizen living and working in New York. He visited his parents in Toronto from December 20^th, 2019 to January 2^nd, 2020.

2. On January 1^st Michael Peterson was working in the Vancouver office of his company. On April 15^th he was transferred to Sydney, Australia to run their Australian division. Michaels wife and children remained in Canada until July 5^th so the children could finish the school year. Their house was not sold until November 22^nd.

3. Rodan Inc. was incorporated in Washington State on June 17^th, 1932. On April 20^th, 1989 the head office of Rodan was moved to Kamloops, BC and remains there to this day.

4. Regal Ltd. was incorporated in Calgary, Alberta on September 3^rd, 2005. The next day Regal began operations in Miami, Florida. Regal has never done any business in Canada.