Of the Persons Described, Which One Would NOT Be Considered

Multiple Choice

Of the persons described, which one would NOT be considered a Canadian resident?

A) A person who lives in Leamington, Ontario and commutes to work each day in Detroit, Michigan.
B) A corporation that was incorporated in North Dakota, but carries on all of its business in southern Manitoba.
C) A member of the Canadian armed forces who has, for the last 3 years, been stationed in Germany.
D) A corporation that was incorporated in Winnipeg, but carries on all of its business in North Dakota.