P 1-7 Residency of Individuals - Five Cases or each of the following individuals, determine their residency status for the 2023 taxation year. addition, indicate what components of their income would be subject to Part I tax in Canada, ither as a resident or a non-resident. Provide the basis for your conclusions. Ignore any income x treaty issues. Case A Gary Short is a Canadian citizen who has lived and worked in Calgary, Alberta, all of his life. In January 2023, he is offered a significant promotion if he will accept a position in Australia. On accepting this position, he establishes residency in that country on February 1, 2023. However, because his children wish to finish the school year in Canada, his children and his spouse do not join him until June 30, 2023. Because of the poor real estate market in his Calgary neighbourhood, his former residence is rented out under a long-term residential lease beginning July 1. Case B Sarah Sloan is a U.S. citizen and resident who lives in the U.S. in Detroit, Michigan. During 2023 she is employed five days per week in Windsor, Ontario. She commutes to Windsor on a daily basis. Her 2023 salary is $86,000 (Canadian). In addition, she has $900 (Canadian) of interest on a savings account with a Detroit bank. Case C Byron Long is a citizen of France. However, having established landed immigrant status in Canada, he has lived and worked in Canada for over 15 years. On the unexpected death of his spouse, he receives an insurance payment of $2 million. He decides to use a large part of this payment for an extensive round-the-world cruise. He arranges a two-year leave of absence from his job and sails from Canada on July 1, 2023. He sells the family residence, but retains all of his Canadian bank and brokerage accounts. Case D Hilda Stein is married to a member of the Canadian Armed Forces who is stationed in Germany in 2023. She is a German citizen and resident and has never visited Canada. In 2023, because her husbnd is a member of the Canadian Armed Forces, she is exempt from income tax in Germany. Case E Jessica Segal has always lived in Canada. She has been asked by her Canadian employer to spend part of 2023 (beginning August 1) and all of 2024 and 2025 working in the company's Frankfurt, Germany, office. Her employment contractyequires her to return to Canada on January 5,2026. Jessica sells her condo and furniture and reluctantly gives her beloved dog to her brother. She moves to Frankfurt in July 2023. P 1-8 Residency of Corporations-Four Cases ach of the following cases provides information about an individual corporation. For each case