Subject: Part$-$Year Residence

Mark is a Canadian resident and, since graduating from university, has been employed in

Vancouver. He has accepted employment in the United States and, as of February $1$ of the

current year, fies to Los Angeles to assume his responsibilities. $($He has been granted a

green card to enable him to work in the U$.$S$.)$ His wife remains behind with their children

until June $15,$ the end of their school year. On that date, they fy to Los Angeles to join

Mark. Their residence is sold on August $1$ of the current year, at which time a moving

company picks up their furniture and other personal possessions. The moving company

delivers these possessions to their new house in Los Angeles on August $15.$ Explain how

Mark will be taxed in Canada during the current year.