Question

Ms. Floot has been out of Canada for several years. She is presumed to be a non-resident as long as certain tests are met. Indicate the condition that does NOT have to be met.

A) She did not leave personal property or social ties in Canada.
B) She does not return to Canada on a regular or frequent basis.
C) She did not leave taxable Canadian property in Canada.
D) She did not leave a spouse or other dependants in Canada.
E) She did establish permanent residence in another jurisdiction.

Answer 1

For Ms. Floot to be presumed a non-resident of Canada, the condition that does not need to be met is leaving taxable Canadian property in Canada, as her residency status is mainly determined by personal and social ties, frequency of visits to Canada, and establishment of residence elsewhere.

Step-by-step explanation:

The condition that does NOT have to be met for Ms. Floot to be presumed a non-resident of Canada for tax purposes is C) She did not leave taxable Canadian property in Canada. Non-residency status primarily on the severance of residential ties with Canada, not necessarily on whether one has left taxable property in the country. Other factors such as personal property, social ties, the regularity of visits to Canada, and the establishment of permanent residence in another country play a more significant role in determining residency status for tax purposes.

Answer 2

The condition not required for Ms. Floot's presumption of non-residency is 'C) She did not leave taxable Canadian property in Canada'. Other factors like not leaving social ties, not returning frequently, and establishing permanent residence elsewhere are more directly related to residency status.

Step-by-step explanation:

The condition that does NOT have to be met for Ms. Floot to be presumed a non-resident of Canada is C) She did not leave taxable Canadian property in Canada. Taxable Canadian property can include real estate in Canada, business assets, and certain shares of Canadian corporations, but it does not determine residency status for tax purposes on its own. The other conditions listed (not leaving personal property or social ties, not returning frequently, leaving a spouse or dependants, and establishing permanent residence elsewhere) are more directly related to establishing her residential ties and tax status.

For someone to be considered a non-resident for Canadian tax purposes, significant residential ties to Canada typically must not exist. Establishing a permanent residence in another country (E), not leaving a spouse or dependents (D), and not maintaining personal property or social ties (A) are key factors that Canada Revenue Agency (CRA) considers. Not returning to Canada regularly (B) also supports the case for non-residency.