summarize a reply to this post: (a) Evaluate the facts in detail to determine if Richard maintained his Canadian residency throughout the period in question. Based on the information given. There are several factors to consider that Richard was still maintaining his Canadian residency during the time that he was working in Japan: 1: Richard was in Canada until August 2024 and only lived in Japan for a short period, meaning his presence in Canada exceeded 182 days in the year. 2. The maintenance of a dwelling place in Canada while away: He still owns property in Canada 3. The existence of social and financial connection with Canada: Richard maintains credit cards (Amex, Visa, etc.) and keeps his Canadian health insurance active. 4: The motive of being absent: He remains involved in the daily operations of MGL and plans to expand the business in Asia. (b) Whether he ceased to be a Canadian resident in July 2024, establishing part-year resident status for that year and non-resident status until December 2025. Even though Richard does not live in Canada from July 2024 to December 2025, he cannot cease his Canadian residency and become a non-resident during this time due to his strong ties to Canada: He retains property in Canada and has left larger furnishings and winter clothes at his parents' home. - He rents a serviced apartment in Japan with a bi-weekly renewal contract. - He has not extended his working visa in Japan. - Richa