Paul Brossard accepts an offer to move to the U.S. from Canada to become a manager for arevitalized Black Hills Gold Savings and Loan branch in South Dakota. Paul has resigned from hisCanadian federal government position, and severed his professional association ties. Further,he purchased a home in South Dakota. However, his daughter is nearing completion of an eliteFrench immersion secondary school program in Ottawa, so Pauls wife and daughter intend toremain in Canada for two years. They continue to live in the family home in Ottawa. After sixmonths in South Dakota, the Savings and Loan branch closed. Paul then sold the U.S. home andmoved back to Canada.Required: Assess whether or not Paul became a non-resident of Canada, and if Paul will betaxed in Canada for the period during which he was living and working in the U.S