Non Resident file Canadian income tax returns and pay tax on certain types of income.

Which of the following statements is true regarding a non-resident individual's eligibility

to claim non-refundable tax credits?

Group of answer choices

1 The individual can claim a personal tax credit if 50% or more of his/her worldwide

income for the year is included in taxable income earned in Canada, and can claim a

charitable gift credit.

2 The individual cannot claim a personal credit but can claim a charitable gift credit.

3 The individual can claim a personal tax credit if 90% or more of his/her worldwide

income for the year is included in taxable income earned in Canada, and can claim a

charitable gift credit.

4 The individual is not entitled to claim any credits.