Batman is 18, is the son of the Canadian High Commissioner in Panama. He is a student attending University in Panama City. Mr. Hannibal wants to return to Victoria, BC after the completion of his studies. He receives $980 per month for his personal expenditure from his father. Is Mr. Hannibal a Canadian Resident for Tax purposes? If yes, which residence type/concept is applicable in his case? Please explain your answer. Lastly, can you please identify five low-tax/no tax countries that DO NOT have a tax treaty with Canada?