Foreign tax credits are designed to mitigate:

	A.	the effects on a Foreign individual or Foreign corporate taxpayer of double taxation on income arising from a source outside Canada.
	B.	the effects on a Foreign corporate taxpayer of double taxation on income arising from a source outside Canada.
	C.	the effects on a Canadian individual or corporate taxpayer of double taxation on income arising from a source outside Canada.
	D.	the effects on a Foreign individual taxpayer of double taxation on income arising from a source outside Canada.