All of the following statements are true, except:

Question $24$ options:

Canadian residents must report their worldwide income for income tax purposes.

If an individual is a resident of Canada for part of a calendar year, that individual only has to report worldwide income for that part of the year.

An individual who immigrates to Canada during the year is a resident of Canada for income tax purposes for the full calendar year.

An individual can be a resident of Canada for income tax purposes, even if the individual is not a Canadian citizen.