For each of the following individuals, determine and explain the type of residency for tax purposes for 2012.
(a) Anthony entered Canada on March 1, 2012, and worked as a domestic on a southern Saskatchewan ranch for the remainder of the year. On December 15, 2012, Anthony's wife moved to Canada with their three children and all of their belongings. They plan to stay permanently in Canada.
(b) Lubie lived in Detroit throughout 2012 but was a full-time employee in Windsor. She also invested heavily and traded large volumes of shares and bonds in her own stock account in Windsor.
(c) Ephran, a computer programmer with Xion Corporation in Toronto, accepted a transfer to Silicon Valley, California. On May 1, 2012, he flew to California and began work on the same day. Most of his belongings remained in Toronto until July 30, 2012. His common-law spouse waited until this day, when the house was sold, the bank accounts were closed, and her contract with the Toronto Public School Board was fulfilled.
(d) Julia, a citizen of the United States, lived with her parents in Canada from September 1, 2011 to April 30, 2012 to attend the University of Alberta. On May 1, she accepted an employment position as a mountain bike guide in Colorado and resided there until August 30, 2012. Then she returned to Edmonton to complete her commerce degree. On January 1, 2013, Julia began her employment with a public accounting firm in Canada.