Of the following individuals, which would not be considered a full-time or deemed resident of Canada for the entire 2020 taxation year?

Multiple Choice

• John lived in Canada all of his life prior to moving to Germany in 2020, where he was assigned to a seven-month assignment to set up the international operations for his Canadian employer. He did not sell his home on Vancouver Island, as his spouse and children remained in Canada for work and schooling reasons.

• Marie is a Swiss citizen who lived in Canada from February to October of 2020. While in Canada, she joined the local fitness club, gained part-time employment, and opened an account in a Canadian bank.Incorrect

• Prasham is a citizen of India, where he has lived his entire life prior to moving to Canada on April 30^th, 2020. Upon arriving in Canada, he began full-time work and purchased a home.Correct

• June moved to Canada three years ago from the United States, maintaining American citizenship.