At the End of the Current Year, Michael Resner Departed

Essay

At the end of the current year, Michael Resner departed from Canada in order to take a permanent position in Mexico. He was accompanied by his common-law partner and their children, as well as what personal property he had not sold. Due to the intent of his neighbour to start a pig farm, he was unable to sell his residence at a satisfactory price. However, he was able to rent it for a period of two years. He also retained his membership in the CPA (Chartered Professional Accountants)Alberta. After his departure, would he still be considered a Canadian resident for tax purposes? Explain your conclusion.