To what extent, if any, are the following individuals or corporations liable for tax in Canada?
1. An individual who lives and works in Canada received an inheritance from an uncle in France. The inheritance consists of shares, bonds, and French real estate. During the year, the investments generated interest, dividends, and rents, which were retained in France and reinvested.
2. A large corporation based in Alabama operates a branch in Winnipeg that employs Canadian staff, holds a supply of inventory, and sells to the Canadian market.
3. An American citizen who normally resides in New York and has extensive American income, for health reasons takes an extended vacation of six-and-a-half months in Banff, Alberta in the current calendar year.
4. A Manitoba corporation is controlled and managed by its British parent corporation.
5. A Canadian individual, who is a student at the University of Saskatchewan, earns income during the summer by operating a street-vending unit in Boulder, Colorado.
6. An individual has been employed in Canada by a large Canadian corporation. He accepts a transfer to manage, on a permanent basis, the corporation’s operations in Denver, Colorado. He leaves Canada with his family on March 31, 20X0.
7. An individual who resides in England receives annual dividend income from an investment in a Canadian corporation.