Of the following individuals, which would not be considered a full-time or deemed resident of Canada for the entire 20x1 taxation year?
A) John lived in Canada all of his life prior to moving to Germany in 20x1, where he was assigned to a seven-month assignment to set up the international operations for his Canadian employer. He did not sell his home on Vancouver Island, as his wife and children remained in Canada for work and schooling reasons.
B) Marie is a Swiss citizen who lived in Canada from February to October of 20x1. While in Canada, she joined the local fitness club, gained part-time employment, and opened an account in a Canadian bank.
C) Prasham is a citizen of India, where he has lived his entire life prior to moving to Canada on April 30th, 20x1. Upon arriving in Canada, he began full-time work and purchased a home.
D) June moved to Canada three years ago from the United States, and has maintained her American citizenship.
Correct Answer:
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