question 2 and 3

Question #2 George and Gina Anderson, (Canadian citizens), moved to Europe on August 15th, 20X1 to open a caf in a small Italian village. The restaurant was called 'Gina's Italian Eatery Inc.'. Prior to moving, George earned $65,000 in 20X1 as a computer programmer and Susan earned $67,000 in 20X1 as a registered nurse. They are both in their 60s and plan to retire in Italy, which is Gina's birthplace. They sold their home prior to moving to Europe. As the couple only expects to return to Canada every second year, they cancelled their bank accounts and driver's licenses. Their caf was successful in 20X1 and earned a pre-tax profit of $25,000 by year's end. Required: Determine the residency status of George and Gina and their caf for Canadian tax purposes in 20X1 and discuss the Canadian tax treatment, if any, of their personal and business income. Question #3 Alison Hill moved to Canada on April 30th of this year. She was born and raised in Belgium, and moved to Canada to start a career in architecture. She earned $45,000 from May to December of this year from her new employer. Prior to leaving Belgium, Allison earned $10,000 of employment income. She also received $1,000 in dividends in March and $1,000 in dividends in September from stocks in a European corporation. Allison's parents sent her a cheque for $2,000 as a gift for her 25th birthday in August Required: Determine Allison's residency status for Canadian tax purposes for the current year. How much income is Allison required to report on her T1 tax return? Explain why any items have not been included in your calculations