Determine the Canadian residency status for the current year for each of the following taxpayers. Income tax

Question:

Determine the Canadian residency status for the current year for each of the following taxpayers. Income tax reference: ITA 250(1), (4); IT-221R3.
a) Paula was born and lived her life to date in Canada. On November 1st of the current year she left Canada permanently.
b) Al spent the current year in Belgium on temporary work assignment. His family and friends are looking forward to his return to Canada in June of next year.
c) Kimberley lives in Ireland. In the current year she was in Canada throughout the months of February through May and again throughout the months August through October caring for a sick friend.
d) 102864 Limited was incorporated in Canada five years ago. The has always carried on business exclusively in Bermuda since incorporation.
e) Navy Ltd. was incorporated in the United States. In the current year Navy Ltd. carried on business in Canada as well as in the United States. Corporation
A Corporation is a legal form of business that is separate from its owner. In other words, a corporation is a business or organization formed by a group of people, and its right and liabilities separate from those of the individuals involved. It may...