Ahmad Riaz
100330070
ACCT 3320 (A10)
Assignment #1
Ch 1 – Question 7
Case A
Departure date – Feb 1, 2020
Departure of spouse and dependants – June 30, 2020
Establishment of new residence – Feb 1, 2020
Resident
 Did not sell house
Non-Resident
 Family all left
 Rented out house
Conclusion – CRA would likely conclude that Gary Short is no longer a Canadian resident.
Case B
Work in Canada – 2020
Earned money in Canada - $86,000
Establishment of new residence – 2020
Resident
 Worked in Canada
Non-Resident
 Not a resident
Conclusion – CRA would likely conclude that Sarah Sloan will be taxed for the money she
has earned in Canada.
Case C
Entrance date – 15 years before 2020
Leaves Canada – July 1, 2020
Resident
 Retained all her husband`s Canadian
banking and brokerage accounts
Non-Resident
 Sold the house
Conclusion – CRA would likely conclude that they will tax the money Byron Long have
earned in his lifetime. Taking a break for 2 years and not working, CRA will not tax him for
anything.
Case D
Resident
 Germany
Non-Resident
 Canada
Conclusion – CRA would likely conclude that Hilda Stein is not likely to pay any taxes
because she has never worked in Canada, but she has pay taxes to the Germany
government for the work she has done in Germany.
Case E
Departure date – August 1, 2020
Establishment of new residence – August 1, 2020
Return to Canada - January 5, 2023
Resident
 Still own a dog
Non-Resident
 Sold her condo and the furniture
Conclusion – CRA would likely conclude that Jessica Segal have to pay taxes for the amount
she has worked and does not require to pay taxes for time she will be in Germany.
Ch 2 – Question 5
a) All individuals have to file their taxes before the deadline or else the interest will
be imposed on that individual. It is not required to file the tax if the individual
earns less than $3000 threshold.
b)
i. April 30 of the following year
ii. June 15 of the following year (Business income)
iii. 6 months after the date of death (after October, before May)