Determine the residency status of the person


Problem: Determine the residency status of the person in the below scenario. Your answer should explain whether the individual is 1) a Canadian resident for tax purposes, 2) what income would be subject to Canadian income tax, and 3) the basis for your conclusion(s). You may use point form where appropriate. Daphne is a financial analyst and lives in a house she owns in Dublin, Ireland. She had previously lived in Fredericton, New Brunswick, Canada all her life, until she started a minimum 3-year contract with MM Services Ltd., which she started in May of the current year. Daphne is single and terminated the lease on her apartment in Fredericton before moving her belongings to Ireland when her position started in May.

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