In each of the following Cases, determine whether the interest payments made to non-residents are subject to Part XIII withholding tax.
Case 1 - Phillip, a resident of Montana, earned interest of $2,250 on Canada Savings Bonds in 2020.
Case 2 - Marsha, a resident of Halifax, acquired a vacation property in California for personal purposes. The property is mortgaged with a U.S. bank. Marsha paid $16,500 in interest to the U.S. bank in 2020.
Case 3 - Assume the same facts as in Case 2, except that Marsha had acquired the California condo in 2014 for cash. In 2020, she mortgages the property with a U.S. bank and uses the money to support a business she carries on in Halifax.

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The Answer of In each of the following Cases, determine whether the interest payments made to non-residents are subject to Part XIII withholding tax. Case 1 - Phillip, a resident of Montana, earned interest of $2,250 on Canada Savings Bonds in 2020. Case 2 - Marsha, a resident of Halifax, acquired a vacation property in California for personal purposes. The property is mortgaged with a U.S. bank. Marsha paid $16,500 in interest to the U.S. bank in 2020. Case 3 - Assume the same facts as in Case 2, except that Marsha had acquired the California condo in 2014 for cash. In 2020, she mortgages the property with a U.S. bank and uses the money to support a business she carries on in Halifax.

In Each of the Following Cases, Determine Whether the Interest