With Respect to the Residency of an Individual, Which of the Following

Multiple Choice

With respect to the residency of an individual, which of the following statements is NOT correct?

A) To be a resident for tax purposes, an individual must be a Canadian citizen.
B) If an individual leaves or enters Canada during the current year, he will be considered a part-year resident for tax purposes.
C) An individual is a Canadian resident for tax purposes if his principal residential ties are in Canada.
D) An individual is considered to be a Canadian resident for tax purposes if he visits for more than 183 days in a calendar year.