Gee Limited was incorporated in Raleigh, North Carolina, USA in 1959. Its head office is located in North Carolina. Gee Limited is 100% owned by a company incorporated in Canada. Gee Limiteds Board of Directors does have some individuals who are resident in Canada, but all management decisions related to Gee Limited are made by a management group at the head office in North Carolina. Meetings of the Board of Directors are held in North Carolina. The Canadian residence status of Gee Limited, for the current year, under the provisions of the Income Tax Act, is best described as:

a)non-resident

b)deemed resident by virtue of incorporation

c) none of the above

d)part-time resident

e) deemed resident by virtue of common law