Mark is a U.S. resident who lives in Minnesota and who owns a second home in Winnipeg. His only income consists of wages from his U.S. employer. The second home is used only by Mark and his family, and he does not rent it out for any portion of the year. Given these circumstances, Mark is subject to Canadian taxes ________. Choose the correct answer.

A. on any income he earns while staying at the second home

B. only if he becomes a permanent Canadian resident

C. each year he owns the second home

D. in the year he sells the second home for a profit