The client is an electronic engineer. He was born in Erith, England, on the 7th day of July 1946. During the relevant times the client held a valid passport for the United Kingdom of Great Britain and Northern Ireland. The passport declares him a British subject with a residence in the United Kingdom with the right of abode therein. The passport was issued on September 26, 1978 for a 10-year period.
Prior to the client's second marriage in 1981, his parents maintained a bedroom for him in Kent, England.
In 1981, the client married Cathy, a Canadian citizen residing in Canada who had no income of her own and was wholly dependent on the client. She has always resided continuously in Canada.
In June of 1981, a house near Apsley, Ontario, was purchased by Cathy with money supplied by the client. In September of 1982, Cathy borrowed money by way of a mortgage. The client guaranteed the mortgage which has an affidavit attached dated September 13, 1982 where he swore that he was not then a non-resident of Canada. For a purchase of property in Ontario, he would otherwise have had to pay a 20% non-resident land transfer tax.
During the three-year period at issue in this case, 1981 to 1983, the client regularly returned to Canada when he was not working. Each time the client entered Canada, his passport was stamped by Immigration Canada with the majority of the entries setting out a date upon which he must leave Canada. The authorized period of stay varied from five days to 45 days. On some of the stamps the word "visitor" was written in by an immigration official. Throughout the three-year period, the client was employed full-time by a non-resident corporation and all work was performed outside Canada on an oil rig at sea. All income was deposited directly into a Canadian bank.
The client indicated that he was charged in Provincial Court for failure to file an income tax return for 1981 and was acquitted (likely on the basis that he was not required to file in Canada for that year).
During the three-year period, the client indicated or claimed that he:
(a) Never filed a tax return or paid income tax anywhere;
(b) Was not allowed to work in Canada;
(c) Was given a fixed date to leave Canada on entry (i.e., not allowed to stay in Canada);
(d) Could not join OHIP, pay EI, maintain an RRSP or join a pension plan;
(e) Was out of the country more than 183 days per year; (0 had no desire to work in Canada;
(g) Had a residence in Britain in the home of his mother and father;
(h) Held a mortgage in Britain on his first wife's house;
(i) Could not live a normal life in Canada as he had to leave every 27 days; and
Q) Had a bank account with the Royal Bank of Canada both in Canada and the Caribbean. In 1984, the client purchased a car in Canada. In 1985, the client:
(a) Obtained a Canadian driver's licence;
(b) Obtained a Canadian visa; and
(c) Became a landed immigrant in Canada.

REQUIRED
Prepare a memo for the tax person in your firm who will advise the client on the income tax consequences of these facts. Evaluate in detail the alternatives in the residence issue as they relate to this fact situation for the period in question. Discuss each degree of residence and its tax consequences as it applies to this fact situation. Note that in this case full-time residence under the common law principle could only result from a "fresh start" at a point in time in the period in question. Therefore, part-year residence would depend on there being a period of non-residence prior to a "fresh start", if any.
State your conclusion on this case after appropriately weighing the significance of the facts considered. Your conclusion should indicate whether the client became a full-time resident at any point in the period or remained a non-resident throughout the period. If you conclude that he became a full-time resident, indicate the point in time when the "fresh start" was made.