Roger Paterson was born in Canada and has always lived in Canada. On September 1, Roger starts a new job in Australia. The job is for a five year period. However, Roger's wife and child (age 14) will remain in Canada living in the family home in Edmonton. Roger enjoys the warm weather in Australia and plans to avoid cold winters by having his wife and child visit him in Australia (instead of returning to Canada). What is Roger's residency status and his liability for income tax