Which of the Following Persons Is NOT Liable for Canadian

Multiple Choice

Which of the following persons is NOT liable for Canadian income tax under Part I of the Income Tax Act?

A) Pheap Chom, an individual who has resided in Canada for the past 15 years.
B) Chom Incorporated, a Canadian resident corporation.
C) Phon Im, a resident of the United States who earns employment income in Canada.
D) Bunly Im, a resident of the United States who earns interest income in Canada.