it should be evaluated in detail, with a supporting evidence according to the introduction to federal income taxation in Canada

Subject: Introduction to taxation.

Problem 11 date. The sojou Canada on a te in 1977. He stayed in Canada until 1987. Prior to 1987 the taxpayer (6) The r England for post-graduate studies; he returned to Canada with his wife and two children in 1989. For He remained there continuously until 2012 when he became a naturalized U.S. citizen. Also in 2012, The taxpayer came to Canada "central studied engineering and obtained an engineering degree. He also married. In 1987 the taxpayer went to is incorporate was incorpor three years he worked as an engineer in Canada. In 1992 he moved to the United States with his family (7) A c after April 2 have a tax t Canada on i following the loss of his job in the United States, he returned to Canada to take a new job. The new job employed consultant. In 2015 he moved back to the United States. There he worked as an employee for months. Thereafter, he practiced his profession on a self-employed basis working for various companies in the United States which required his services. He practiced his profession from an office in his home. An apartment was occupied by the taxpayer under a lease entered into in 2013 and renewed lasted for two years. During 2013 and 2014 the taxpayer remained in Canada, working as a self six (8) A carried on An extend fit the me Therefore income yearly thereafter When the taxpayer returned to Canada in 2012 he bought a house in Mount Albert, Ontario. A few the necessary domestic arrangements had been made, the taxpayer's wife and him, and the family lived in the house at Mount Albert. Marital difficulties arose. The ined behind in Mount Albert when the taxpayer returned to the visited Canada rather infrequently after 2015. With two exceptions, his post-2015 visits to this country were for the purpose of seeing his children, and were made three or four times a year. Although during those visits he stayed in the Mount Albert home, he appears to have stayed as a visitor only and not a person whose home it was. During the post-2015 period, the taxpayer months later, after in 2015. The Therefor taxed in (10 made monthly payments to his wife for her support and that of the children. The two a company that needed the se post-2015 visits were made in order to fulfill a contract made by the taxpayer of an engineer who had expertise in U.S. military specifica- non-re tions. The first such year, lasted for sixteen d July 2018, lasted for thirty-two days. The second, in August of that in Ca In 2018, the taxpayer held what he said was non-resident membership in the Ontario Association of d membership in the Engineering Institute of Canada and the Canadian Socie ineers. The taxpayer maintained a bank account in Newmarket fnled a 2018 tax return with the Canada Revenue Agency, indicating that he and resided in Mount Albert. tives to the residence issue for the taxpayer in 2018. Provide support or your conclusions