Of the Following Individuals, Who Would Be a Resident or Deemed

Multiple Choice

Of the following individuals, who would be a resident or deemed resident of Canada for tax purposes this year? • Alex is a U.S. citizen who commutes each day to Canada for employment purposes.
• Bob is a U.S. citizen who lives in Canada during the week for employment purposes, but returns to the U.S. on weekends to the house he shares with his wife and children.
• Charles is a Canadian citizen who lived in Toronto until March of last year, at which time he left for a four year aid mission in Africa under an agreement with the Canadian International Development Agency.
• Dick is a Canadian citizen who goes to school in the U.S. for eight months of each year but returns to Canada to live with his parents each summer.

A) Alex, Bob and Charles.
B) Bob, Charles and Dick.
C) Bob and Charles.
D) Alex and Dick.