Leon James and his common-law partner decide to move and depart Canada in 2020. They put their house up for sales in January, and because it doesn't sell they end up renting it for 2 years to an arm's length tenant on March 1st. As their children (age 10 and 12) want to finish the school year, Leon agrees to stay in Canada until the end of June. His partner departs for Brazil April 1st. Leon and the children join fly to Brazil on July 10th, after closing their bank accounts, and putting all of their furniture in storage. Required: Explain Leon and his partner's residency for the 2020 taxation year, and how this impacts how they will be taxed. Be sure to specifically note how you can to your decision using primary and secondary residential ties