For each of the following persons, indicate how they would be taxed in Canada for the year ending December 31, 2021. Your answer should explain whether the person is a Canadian resident, what parts of their income would be subject to Canadian taxation, and the basis for your conclusions. Case A - John is a citizen of the U.K. who has landed immigrant status in Canada. He has been employed in Canada for over 15 years. In 2020, he won $1.5 million in a lottery. He has decided to use these funds to spend two years touring Europe and Asia. His wife and children will remain at the family home in New Brunswick. He was not present in Canada during any part of 2021. Case B- In 2020, Jane's Canadian employer asked her to spend three years working in their Hong Kong office. Her employment contract requires her to return to Canada in 2023. Jane severs all of her residential ties with Canada and moves to Hong Kong in November, 2020. She is not present in Canada during any part of 2021. Case C-Laura is married to a member of the Canadian armed forces who is serving in Ghana. She is a citizen of Ghana and has never visited Canada. During 2021, because her husband is a member of the Canadian armed forces, she is not subject to taxation in Ghana. Case D-Martha Mendoza is a U.S. citizen who lives in Buffalo, New York. During 2021 she is employed 5 days per week in Fort Erie, Ontario. Her 2021 salary is $52,000. In addition, she has $2,000 (Canadian) of interest on a savings account with a Buffalo bank. Case E- Barry Long is a Canadian citizen who has lived and worked in Canada all of his life. When he is offered a significant increase in salary if he accepts a position in Spain, he accepts this position and on March 1, 2021, he moves to Spain. While he immediately establishes residency in Spain, he is not joined by his wife and children until July 1, 2021. As they are unable to sell their Canadian home at an acceptable price, the property is rented under a long- term residential lease.