In which of the following situations is the person considered a non-resident of Canada, in 2021 , for income tax purposes? Karen Cotin, a computer programmer, had been employed by ABC Systems Ltd. in Toronto. In 2020, she accepted a minimum two-year contract with CS Services Inc. in London, England. Her position with CS Services Inc. started October 1, 2020. Before moving to England, where she will join her fiance, Karen terminated the lease on her apartment in Toronto and sold her car. It is her intention to remain in England. B. Bath, a member of the Canadian Armed Forces, who was stationed in Lahr, Germany from September 1, 2019 to February 1, 2022 N Limited was incorporated in Canada in 1997 and, until May 2020, its manufacturing plant was located in Mississauga, Ontario. In May 2020, it moved all of its operations, including the manufacturing plant, to North Carolina, U.S.A. James Arder, a recently qualified CPA, based in Montreal, accepted a transfer to an office in Sydney, Australia for the period May 1, 2021 to August 31, 2021. James is not married and had lived at his parent's house in Montreal