Assignment Problem One - 7 (Residency Of Individuals - 5 Cases) For each of the following individuals, determine their residency status for the year ending December 31, 2020. In addition, indicate what components of their income would be subject to Part I taxation in Canada, either as a resident or a non-resident. Provide the basis for your conclusions. Your answer should not take into consideration the influence of international tax treaties.

Case D Hilda Stein is married to a member of the Canadian Armed Forces who is stationed in Germany during the year 2020. She is a German citizen and has never visited Canada. During 2020, because her husband is a member of the Canadian Armed Forces, she is not subject to taxation in Germany.

Case E Jessica Segal has always lived in Canada. She has been asked by her Canadian employer to spend part of 2020 starting on August 1 and all of 2021 and 2022 working in the companys Frankfurt office. Her employment contract requires her to return to Canada on January 5, 2023. Jessica sells her condo and furniture and reluctantly gives her beloved dog to her brother. She moves to Frankfurt in July 2020.