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MC-Residency - 1 RESIDENCY MULTIPLE CHOICE QUESTIONS...

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1 RESIDENCY MULTIPLE CHOICE QUESTIONS RESIDENCY OF INDIVIDUALS Based solely on the information given in each of the following independent situations, determine the most appropriate residency status for the current year from the following list, for each of the individual taxpayers described below: (a) Resident for the entire year, pursuant to ITA 250(1)(a) — the “sojourner” rule (b) Resident for the entire year, pursuant to ITA 250(1)(b) to (d.1) (c) Resident for the entire year, pursuant to ITA 250(1)(f) (d) Resident for the entire year, pursuant to ITA 250(1)(g) (e) Resident, pursuant to ITA 250(3) — that is, because the individual “ordinarily resides” in Canada (f) A resident for part of the year (pursuant to ITA 250(3)), and a non-resident for the remainder of the year (g) Not a resident because of the Canada-U.S. tax treaty (assume that any taxpayers eligible to utilize the treaty will do so) (h) Not a resident (i) None of the above 1. Jerry Jones, a 55-year-old American citizen, spent three months in Nova Scotia because of health problems. During the remainder of the year he resided at his Michigan home. Jerry has no Canadian-sourced income. (a) (b) (c) (d) (e) (f) (g) (h) (i) 2. Jim Deveau, a 55-year-old American citizen, spent the nine months from February to October in Nova Scotia because of health problems. During the remainder of the year he resided at his Michigan home. (a) (b) (c) (d) (e) (f) (g) (h) (i) 3. Carlos, an engineer from Mexico City, came to Toronto in July to negotiate several contracts for his employer in Mexico. While in Toronto, Carlos made several trips to Mexico City to visit his family. Carlos spent all or part of 52 days in Canada prior to his final departure in November. Carlos lived in a hotel while in Toronto. (a) (b) (c) (d) (e) (f) (g) (h ) (i) 4. Manuel, an engineer from Mexico City, came to Toronto on Sept. 1 to negotiate contracts for his employer in Mexico City. Between Sept. 1 and October 31, Manuel visited his family in Mexico City for a total of five days. His negotiations proved to be successful and Manuel returned to Toronto on November 1 because his employer asked him to manage a new sales office. Manuel acquired a home in Toronto on November 1. His wife and two children joined him in Toronto on November 15.
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