Question
For each unrelated situation below, determine the Canadian residency status during each of the year(s) involved and indicate the tax implications for each person. Q3-1:
For each unrelated situation below, determine the Canadian residency status during each of the year(s) involved and indicate the tax implications for each person.
Q3-1: Mr. A, an American residing in the United States, was temporarily employed in Canada for the period May 2, 2020 to November 30, 2020. He lived in Canada during this entire period.
Q3-2: Mr. B, an American residing in the United States, was temporarily employed in Canada for the period August 30, 2019 to May 31, 2020. He lived in Canada during this entire period.
Q3-3: John, who was born and raised in Vancouver, left Canada with his spouse and children on July 15, 2020 to live and work in Detroit, USA.
Q3-4: Mr. Smith, a citizen and resident of the United States, lived with his parents in Canada for five months from February 1, 2020 to June 30, 2020. During his stay, he had a motorcycle accident and had to spend three more months in a hospital in Toronto.
Q3-5: Anthony Brown is a bachelor and a citizen of Canada who, since 1992, has worked in London, England.
Q3-6: Arthur James, a U. S. citizen, stayed in Canada from January 15, 2020 to March 15, 2020 and again from April 1, 2020 to August 15, 2020. His principal residence and all residential ties are in Texas.
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