All of the Following Statements Are True, Except

Multiple Choice

All of the following statements are true, except:

A) Canadian residents must report their worldwide income for tax purposes.
B) If an individual is a resident of Canada for part of the calendar year, that individual only has to report his worldwide income during the period of residency for Canadian tax purposes.
C) An individual who immigrates to Canada during the year is a resident of Canada for tax purposes for the full calendar year.
D) An individual can be a resident of Canada for tax purposes, even if she is not a Canadian citizen.