Question - In February 2013, Calinda, a University professor from Halifax, Nova Scotia was offered a four-year teaching contract at the Hong Kong University in Hong Kong commencing September 1, 2013. Calinda is a Canadian citizen, separated from her spouse with no dependents. Due to their marital problems, her spouse did not move to Hong Kong with her and the spouse continued to live in the family home. In preparation for her departure, she cancelled her provincial health coverage and car insurance, and sold her car. She also purchased a car in Hong Kong and opened a chequing account at a local bank. She lived in an employer-provided apartment in Hong Kong. Calinda visited Canada for Christmas on four occasions from 2014 to 2017. Each visit lasted for 20 days. Calinda moved back to Halifax when her teaching contract expired.
Analyze Calinda's residency status for tax purposes in 2013 and 2014. Determine if Calinda is liable for tax under Part I of the Income Tax Act for 2013 and 2014. Justify your answer.