Karan Singh, a computer programmer with Jasco Corporation in Toronto, accepted a long-term transfer to London, England. He committed to stay for at least six years. On June 1 of this year, he flew to London and began work on the same day. Most of his belongings remained in Toronto until July 30 of this year. His spouse waited until this day, when the house was sold, the bank accounts were closed, and her contract with the Milton Public School Board was fulfilled.

REQUIRED: Determine the form of residence for Mr. Karan Singh for Calendar year 2021 for Canadian Income Tax purpose.