Problem $1$Identify the criteria you will use to determine residency for individuals and the steps you will use to apply them.For each of the following individuals, apply your criteria and determine and explain their residency status for tax purposes. Where there is a change in resident status in a year, explain how the individual will be taxed in that year and the next.$($a$)$ Anthony entered Canada on March $1$ of this year, and worked as a domestic on a southern Saskatchewan ranch for the remainder of the year. On December $15$ of this year, Anthony's wife moved to Canada with their three children and all of their belongings. They plan to stay permanently in Canada.$($b$)$ Lubie is a U$.$S$.$ citizen who has lived in Detroit her entire life. For the last $10$ years she has been a full$-$time employee in Windsor, so she commutes across the border every day. She has also traded large volumes of shares and bonds in her own stock account at a broker in Windsor.$($c$)$ Ephran, a computer programmer with Xion Corporation in Toronto, accepted a long$-$term transfer to Silicon Valley, California. He committed to stay for at least five years. On May $1$ of this year, he flew to California and began work on the same day. Most of his belongings remained in Toronto until July $30$ of this year. 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.