It is March 1st of 2021 and Mark and Carice, Canadian Citizen of Ontario, have come to you asking for your assistant to clarify and explain their 2020 income tax returns. They are a married couple and have three children: Maxim, Yola, and John aged 15, 12, and 8 years respectively. Mark (51) works full-time for a Canadian scientific underwater research and development corporation (his employer) located in Kingston, Ontario. Mark has worked for this corporation of to the Kingston office for 9 years. Mark earned a net come for tax purposes of 85,000 in 2020. His employer withholds maximum CPP contributions and EI premiums. Carice (45) worked part-time for a convenience store in Kingston From January 2020 to Feb 2020. She earned a new income for tax purposes of 3,525 in 2020. All of the children are in good health and none of them have an income of their own. Mark and Carice came up to you to discuss the following tax matters.

1) Carice told you that she had a discussion with her friends last month and they struggled with many tax issues and she want you to confirm or correct their thought with justification. These are the statements they have concluded: (a) " Canadian citizens living outside Canada have to file a Canadian tax return", (b) "CRA doesn't levy taxes on non-residents who invest in Canada", and (c) If you work temporary in Canada, then you automatically become a tax resident of Canada".