How has the definition of "residential status" for tax purposes been modified in the latest amendments to the Income Tax Act?

In the latest amendments to the Income Tax Act, the definition of "residential status" for tax purposes has been modified to include criteria such as the number of days an individual stays in the country during a financial year, their citizenship status, and their intent to stay in the country for an extended period of time. These amendments aim to provide clearer guidelines for determining an individual's tax residency status, which is crucial for determining their tax obligations and entitlements.