Ms. Burke had employment income of $18,000 and rental income of $8,500. She carries on a business as a sole proprietor and experienced a current year business loss of $12,300. As the result of dispositions of capital property, she realized taxable capital gains of $17,400 and allowable capital losses of $19,200. Her Subdivision e deductions for the year totalled $8,100. Fortunately for Ms. Burke, she won $1,000,000 in a lottery on March 3.

Additionally, Ms. Burke is a citizen of the U.K. who has landed immigrant status in Canada. She has lived and been employed in Canada for over 15 years. She has decided to use the lottery winnings to spend two years touring Europe and Asia. Her wife and children will remain at the family home in New Brunswick. She left for her trip on March 31, 2022.

Required:

1. Determine the residency status of Ms. Burke and whether she will be subject to income tax in Canada and the income that would be subject to Canadian income tax in 2022.

2. Calculate Ms. Burke's current year net income. Indicate the amount and type of any current year loss carry overs.