tax also expalin the answers please?

#1) (1 Mark) Which of the following corporations would not be considered resident in Canada for tax purposes? a) Axem Inc. was incorporated in Manitoba on April 5, 1965 and has carried on business in Canada since that date b) Linco Ltd. was incorporated in Ontario on April 4, 1985 and, until the end of 1999, all of the operations and board of directors meetings were held in the southern United States. In 2000, all of the management and operations of the Company moved to Toronto c) Norad Inc. was incorporated in New York state on March 1, 1985 and, until the end of 1993, carried on business in Canada. At that time, all of the management and operations of the Company moved to the southern United States. d) Rio Amgal Inc. was incorporated in Manitoba on September 3, 2010. While the Company has operations in both Canada and the U.S., the directors live in Calgary. As a consequence, all director's meetings are held in that city. e) in all cases the corporations would be considered residents of Canada