Martine, a resident of Paraguay, immigrated to Canada in October. For each of the following types of income, check whether these incomes will be taxed in Canada under Part I tax, taxed in Canada under Part XIII tax, or not taxed in Canada. Assume there is no tax treaty between Canada and Paraguay.

$1.$ Capital gain resulting from deemed acquisitions at the time of entry into Canada.

Please choose at least one answer.

a$.$ Taxed in Canada under Part I tax

b$.$ Taxed in Canada under Part XIII tax

c$.$ Not taxed in Canada

$2.$Capital gain from the sale of shares in a Paraguayan company realized since she immigrated to Canada.

Please choose at least one answer.

a$.$ Taxed in Canada under Part I tax

b$.$ Taxed in Canada under Part XIII tax

c$.$ Not taxed in Canada

$3.$Interest received from a Paraguayan bank earned since she immigrated to Canada.

Please choose at least one answer.

a$.$ Taxed in Canada under Part I tax

b$.$ Taxed in Canada under Part XIII tax

c$.$ Not taxed in Canada

$4.$ Dividends paid by a Canadian company received before she immigrated to Canada.

Please choose at least one answer.

a$.$ Taxed in Canada under Part I tax

b$.$ Taxed in Canada under Part XIII tax

c$.$ Not taxed in Canada