Mrs. Jessie McKibben departed Canada at the end of 2020 to take a permanent position in France. Her common-law partner John McKibben and their children accompanied her to France, in addition to all personal property that they could take overseas. They are still in possession of their primary residence, and Mrs. McKibben has retained her membership as a Chartered Professional Accountant in Ontario Required: Is Mrs. Jessie McKibben still a Canadian resident for tax purposes? Explain