Corporation F was incorporated in Edmonton, Alberta ten years ago.The corporation has never carried on business in Canada and the Board of Directors all reside outside of Canada and hold Board of Director's meetings in Las Vegas, Nevada, USA.The Canadian residence status of F, under the provisions of the Income Tax Act, is best described as:

Select one:

a. deemed resident by virtue of common law.

b. deemed resident by virtue of incorporation.

c. part-time resident.

d. non-residen