Ms Floot Has Been Out of Canada for Several Years

Multiple Choice

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