. Jane is a Canadian citizen who has been employed in Vancouver for the last five years. She has
accepted a new position in the United States and, as of March 15 of the current year, flies to California
to assume her responsibilities. She has been granted a green card to enable her to work in the U.S. (i.e.
assume on March 15, she establishes her US residency). Her husband remains behind with the children
until July 1, after the end of their school year. On that date, they fly to California to join Jane. Their
residence is sold on August 1 of the current year, at which time a moving company picks up their
furniture and other personal possessions. The moving company delivers these possessions to their new
house in California on August 15.
Required: Explain how Jane will be taxed in Canada during the current year in point form (i.e.
determine Jane’s residency status and taxation for the year, application of facts to related rules).\

Sample Solution