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Mrs. Smith was born in Florence, Italy. She was married for several years to Mr. Jones and resided with him in the family home in

Mrs. Smith was born in Florence, Italy. She was married for several years to Mr. Jones and resided with him in the family home in Waterloo, Ontario, Canada. Three years ago, Mrs. Smith and Mr. Jones were divorced and she moved back to Florence at that time, where she continues to reside and own a home. During the current year, Mrs. Smith spent the full months of February through March and the full months of August through November in Canada, assisting a friend of hers who was ill. She resided at the friend's home during her time in Canada. Mrs. Smith's Canadian residence status for tax purposes, under the provisions of the Income Tax Act, for the current year is most accurately described as:

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Deemed resident.

Part-time resident.

Non-resident.

A full year resident

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