Question 1 - Cont'd Activity Location Days (including weekends) Work from Cayman home Cayman Islands 10 (pre-January 15) office Cayman Islands 3 (post-January 15) Work from Cayman home office Work from home office Canada 247 Vacation Canada 24 Business trips United States 38 Vacation United States 5 Business trips Colombia 20 Vacation Cayman Islands 9 Tamara and Frank sold the condominium and furniture and moved to the Cayman Islands permanently on February 18, 2015. Tamara continued to manage QT from the home in the Cayman's and received employment income from the company after the move. She visited the company and her parents in Canada once a month and expects to spend a total of 95 days in Canada in 2015. The directors of the company held their 2015 annual meeting in the Caymans in early May. Tamara kept a car at her parents and retained her Canadian driver's license. She closed her bank account when she left Canada and opened a new one in the Cayman Islands, but kept her RRSP and stock investments. Required: (a) Discuss Frank's Canadian residency status for tax purposes for 2014. Identify each degree (i.e., resident, part-year resident, deemed resident, non-resident) of residence that could apply to him for 2014 and its tax consequences. State a conclusion once you have assessed all of the facts considered. (10 marks) (b) Discuss SJ's Canadian residency status for tax purposes for 2014 and its tax consequences. (3 marks) (c) Discuss Tamara's Canadian residency status for tax purposes for 2015. Identify each degree (i.e., resident, part-year resident, deemed resident, non-resident) of residence that could apply to her for 2015 and its tax consequences. State a conclusion once you have assessed all of the facts considered. (6 marks) (d) Discuss QT's Canadian residency status for tax purposes for 2015 and its tax consequences