Mary has lived and worked in Barcelona for the past $10$ years. She is currently taxed on her universal income in Spain. On April $5,2023$ she decided to start looking for jobs in Canada. After extensive interviews, she finally got a job working for RBC as a Financial Advisor. She moved to Vancouver on June $16,2023.$ At this time, her spouse Ricardo and her son Matteo remained in Spain until Ricardo could find work in Canada. To improve her proficiency English, she started taking business level English at UBC. She also joined a recreational outdoors club which required her to purchase hiking gear and a mountain bike. She banks with RBC and has started investing in a TFSA. On November $30,2023$ Ricardo and Matteo moved to Canada. Ricardo signed a contract for an electrical engineering job that will begin on January $3,2024.$

As of December $312023,$ Mary has earned $$150$ interest in her TFSA and has earned $$40,000$ of Canadian$-$source income. She also earned $$30,000$ of income in Spain during the $2023$ taxation year. Ricardo earned $$50,000$ Spanish$-$source income in $2023.$

Explain how Mary and Ricardo are taxed in $2023$ and $2024.$