Mr. Peter Wills is a Canadian citizen who, until March 1, 2021, had spent his entire life living in Regina. On March 1, after disposing of all of his Canadian property with the exception of his passwort, Mr. Wills moved to Bismarck, North Dakota, where he opened a mixed martial arts school. His wife and two children joined him on Juy 1, 2021 after the kids had finished school. Required: Explain Peter's Canadian residency status for the 2021 year (2 marks). How will his income be taxed? (2 marks)