In each of the following Cases, determine whether the employment income is taxable in Canada:
Case 1 - Mary resides in the state of Maine. She accepted temporary employment as a personal trainer with a Canadian company for clients in New Brunswick beginning August 1, 2020 and ending on December 31, 2020. The Canadian employer agreed to pay her $2,660 Canadian per month. Mary remained a non-resident of Canada throughout her Canadian employment.
Case 2 - Assume the same facts as in Case 1, except the employer was resident in Maine and did not have a permanent establishment in Canada.
Case 3 - Bill resides in Watertown, New York and has commuted daily to a full-time job in Kingston, Ontario for the last five years. In 2020, he spent 217 days at his job in Canada. He works for the municipality of Kingston and earned $53,000 Canadian in employment income. Bill is a U.S. resident throughout the year.

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The Answer of In each of the following Cases, determine whether the employment income is taxable in Canada: Case 1 - Mary resides in the state of Maine. She accepted temporary employment as a personal trainer with a Canadian company for clients in New Brunswick beginning August 1, 2020 and ending on December 31, 2020. The Canadian employer agreed to pay her $2,660 Canadian per month. Mary remained a non-resident of Canada throughout her Canadian employment. Case 2 - Assume the same facts as in Case 1, except the employer was resident in Maine and did not have a permanent establishment in Canada. Case 3 - Bill resides in Watertown, New York and has commuted daily to a full-time job in Kingston, Ontario for the last five years. In 2020, he spent 217 days at his job in Canada. He works for the municipality of Kingston and earned $53,000 Canadian in employment income. Bill is a U.S. resident throughout the year.

In Each of the Following Cases, Determine Whether the Employment