Karl, a tax resident, was so excited after getting his CFA certificate and receiving a job offer to work with BVN Investment bank on AI related venture financing projects bassed in Amsterdam. For couple of years Karl was working with MM&A , a Calgary based fund specializing in Alternate Energy opportunities.

Karl accepted the offer on June 15 2020 and moved there , canceled his residential lease in Alberta, but maintains all his banking and brokerage accounts in Canada Just in case I change my mind . Karl also kept his Provincial medical insurance Just in case I dont like the medical system there

After the move Karl was disappointed by the work environment and the city. He particularly missed being with Sabina , his girlfriend and all his network . On December 15, 2021 Karl decided to return back to Calgary permanently .

Required

In your own words Discuss whether Karl would be considered a Canadian resident during the 18 months that he was absent from Canada? Explain your conclusion.