Joe Is a Canadian Citizen

Joe is a Canadian citizen.In March of 20x1,Joe was transferred to the United States by his employer.His wife and child moved with him at that time.Joe chose not to sell his house,and instead,lends it to his extended family during the winter months when they visit Canada from overseas.Joe has five weeks of vacation each summer,at which time he and his wife and child return to Canada and stay in their house.Joe did not cancel his country club membership so that he could golf with his friends on his vacations.He did close his bank accounts,however.Which of the following statements is true?

A) Joe is a Canadian citizen, and will therefore, automatically be considered a Canadian resident for tax purposes.
B) Joe no longer resides in Canada, and will therefore, automatically be considered a non-resident of Canada.
C) Joe is considered a part-time resident of Canada for the five weeks he vacations in the country.
D) Joe might be considered to have a continuing state of relationship with Canada.