Your client Bill Smith has come to you requesting assistance on his $2023$ tax filing. He has given you the details required to provide a residency analysis. Mr$.$ Smith was born and raised in Canada and upon finishing a Master$$s program at Carleton University he invested $($as such, he is a shareholder$)$ & began working as a consultant in a start up called Dynamic Consulting Experts $($DCE$).$ The consulting business was offered a contract by the Federal Government on an international project. As part of this project he would have to go to France to provide the consulting advice. The contract was to take place from May $21,2023$ and end on January $31,2025.$ The contract pays a daily amount for the length of the contract. The contract also providing for moving, travel, and living expenses for Bill and any dependents up to specificied maximums. The fees and expenses were paid to DCE in Ottawa. Bill continues to be a shareholder, director, and officer of the corporation and he remained interested in the activities of DCE. DCE would then pay Bill in his Canadian bank account which he continued to maintain for purposes of the rental property that he owns and operates. He felt that maintaining the account was necessary to avoid foreign exchange difficulties that might otherwise be encountered. DCE did not withhold any taxes on these payments as Bill intended to give up his Canadian residency to establish an international consulting business abroad upon termination of the Paris contract. As the contract progressed and was required to begin quickly, Bill did not have much time before leaving for Paris. He decided to rent out his place on a month$-$to$-$month basis, the unit that he had been occupying in a duplex that he owned. He intended to sell the property when the market would provide him with a reasonable profit. He arranged to have DCE manage the renting of this property for a fee which he paid to the corporation. Bill stored his major furnishings and winter clothing in Canada. His smaller household and personal effects were shipped to France. He sold his car, cancelled his auto insurance and a gasoline company credit card, and obtained an international driver's licence. He retained credit cards such as American Express, Visa, and MasterCard, as well as his retirement accounts. Under the contract, he was also required to maintain his provincial health insurance coverage. When Bill left Canada for Paris, he was accompanied by his girlfriend, Jane, who had been a part of his life for over a year before their departure. Jane had obtained leave from her university program of studies for the fall $2023$ term. The couple took up residence in a hotel suite that was converted into an apartment in Paris. No conventional living quarters were available, because of the housing market. During his stay in Paris, Bill obtained a France driver's licence and maintained two bank accounts and two cars. He joined sports, dining, and social clubs in Paris. He was provided with an office by the Council of Paris and he carried business cards which identified him as a consultant with that government. He actively promoted the consulting business of DCE in France in the hope of establishing the business abroad, but he did not generate sufficient business to stay in France beyond the period of the existing contract. He did not seek to extend his visa or pay any form of tax on his income in France. Jane returned to Canada for the winter $2024$ term and returned to France for the summer of $2024,$ but returned to Canada in September $2024$ to begin a new program. By December $2024,$ Bill had billed the limit under the contract. He vacated his apartment, sold his cars, packed up his possessions $($including some artwork, textiles, and other souvenirs that he had acquired$),$ and returned to Canada. Required: Evaluate in detail to determine if Bill: $($a$)$ Maintained Canadian resident status throughout the period in question, or $($b$)$ Would be considered a deemed resident, or $($c$)$ Ceased to be a resident of Canada in $2023,$ thereby establishing part$-$year resident status in that year and non$-$resident immediately thereafter until December $2024,$ or $($d$)$ Would be considered non$-$resident for the entire period in question.