You are retained to represent an American wife and husband, Cosette and Jean, with respect to their applications for Canadian citizenship. During the consultation, they explain that Cosette is an executive for a subsidiary of Desjardins, headquartered in Montreal. Their family originally moved to Canada from the United States in 2014 when Desjardins acquired State Farm Insurance, which remains Cosette's employer. At first, Cosette was issued a work permit and Jean an open spousal work permit allowing them to live and work in Canada. Eventually, they obtained permanent residence (PR) status through the Express Entry - Canadian Experience Class program four years ago. Throughout this time, the family have spent approximately half their time living in Canada and half in the United States, travelling back and forth between Desjardin's Canadian offices and State Farm's offices in Bloomington, Illinois. While Collette remains on payroll through State Farm, Desjardins Group is listed on her Canadian work permit. Over the course of the year, whether they are in Canada or the United States, Jean stays at home and looks after the kids. Jean is also an artist and sells some of his work at art festivals and cultural events on an ad hoc