Jonathan is a Canadian citizen. On May 1, 2017, he accepted a permanent position in Chicago, Illinois, and he left after cancelling his residential lease contract in Montreal. He shared an apartment in Chicago with a friend until he could rent his own apartment, which he never did because he liked living with his friend. He had to open a bank account as the job required an account to deposit his salary, he purchased a gym membership and went every other day. He left Montreal on a work visa valid for two years and in 2019 he received the renewal of his visa for two more years. His family, mom, dad, and sisters live in Montreal and he visited them at least once a month. In 2020, when the borders between Canada and USA closed due to Covid, afraid of not being able to visit his family, he decided to return to Montreal. He thanked his friend for the time he shared the rent with him, closed his bank account, cancelled his gym membership, and came back. As soon as he arrived in Montreal, on March 13, a friend offered him a job at his firm.

Question 1

For the period between May 2017 and March 2020, analyze Jonathans residential ties and determine if he remained a resident of Canada and Quebec, for tax purposes. Obviously, the above description is quite short and you are missing a lot of information. You must draw up a list of all questions you would want to ask Jonathan to complete your analysis help you get to a conclusion.

Question 2

For the taxation year 2020:

1. Explain how Jonathan will be taxed in Canada and in Quebec.
2. Would it be appropriate to consider he is a deemed resident? Why?