Question

of the following individuals, which would not be considered a full-time or deemed resident of canada for the entire 20x1 taxation year? question 14select one: a. john lived in canada all of his life prior to moving to germany in 20x1, where he was assigned to a seven-month assignment to set up the international operations for his canadian employer. he did not sell his home on vancouver island, as his wife and children remained in canada for work and schooling reasons. b. marie is a swiss citizen who lived in canada from february to october of 20x1. while in canada, she joined the local fitness club, gained part-time employment, and opened an account in a canadian bank. c. prasham is a citizen of india, where he has lived his entire life prior to moving to canada on april 30th, 20x1. upon arriving in canada, he began full-time work and purchased a home. d. june moved to canada three years ago from the united states, and has maintained her american citizenship.

Answer 1

Marie (option B) would not be considered a full-time or deemed resident of Canada for the entire 20x1 taxation year, as her stay was temporary without strong residential ties, in contrast to the other individuals listed.

Step-by-step explanation:

This relates to the determination of tax residency in Canada. After reviewing the scenarios provided, the individual who would not be considered a full-time or deemed resident of Canada for the entire 20x1 taxation year is Marie (option B). This is because Marie is a Swiss citizen who lived in Canada only from February to October 20x1 and does not have substantial resident ties such as a spouse or dependent children living in Canada. Unlike the other individuals described, Marie's stay is temporary, lacks the establishment of significant residential ties, and it is not apparent that she intends to make Canada her home permanently. In contrast, John (option A) maintained his home and family in Canada signaling significant residential ties to the country despite being abroad for work. Prasham (option C) moved to Canada and acquired a home and full-time job, indicating his intent to settle and live in Canada. June (option D), although maintaining U.S. citizenship, has lived in Canada for an extended period, which would likely make her a full-time resident for tax purposes.