Of the persons described, which one would NOT be considered a Canadian resident?

On January 1, 2020, Ms. Graff receives a 184,721 loan from her employer to assist her in purchasing a home. The loan requires annual interest at a rate of 0.6 percent. Ms. Graf pays the interest owed on the loan on December 31, 2020. During 2020, assume that the prescribed rates are: 1 percent during the first quarter, 2 percent during the second quarter, and 3 percent during the third and fourth quarters.