For the following scenarios, do the following:

1) Determine their residency status for the current year.

2) Determine what components of their income, if any, are subject to taxation in Canada.

Please Explain and (ignore international tax treaties in answers):

Case A Gary Short is a Canadian citizen who has lived and worked in Calgary, Alberta, all of his life. In January 2021, he is offered a significant promotion if he will accept a position in Australia. On accepting this position, he establishes residency in that country on February 1. However, because his children wish to finish the school year in Canada, his children and his wife do not join him until June 30, 2021. Because of the poor real estate market in his Calgary neighbourhood, his former residence is rented out under a long term residential lease beginning July 1.

Case B Sarah Sloan is a U.S. citizen who lives in Detroit, Michigan. During 2021 she is employed five days per week in Windsor, Ontario. She commutes to Windsor on a daily basis. Her 2021 salary is $86,000 (Canadian). In addition, she has $900 (Canadian) of interest on a savings account with a Detroit bank.

Case C Byron Long is a citizen of France. However, having established landed immigrant status in Canada, he has worked in this country for over 15 years. On the unexpected death of his spouse, he receives an insurance payment of $2 million. He decides to use a large part of this payment for an extensive round-the-world cruise. He arranges a two year leave of absence from his job and sails from Canada on July 1, 2021. He sells the family residence, but retains all of his Canadian banking and brokerage accounts.

Case D Hilda Stein is married to a member of the Canadian Armed Forces who is stationed in Germany during the year 2021. She is a German citizen 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 Germany.

Case E Jessica Segal has always lived in Canada. She has been asked by her Canadian employer to spend part of 2021 (starting on August 1) and all of 2022 and 2023 working in the companys Frankfurt office. Her employment contract requires her to return to Canada on January 5, 2024. Jessica sells her condo and furniture and reluctantly gives her beloved dog to her brother. She moves to Frankfurt in July 2021.

Thank you for your help!