Which of the following BEST describes the general nature of a corporation's residence? Choose the correct answer.

A. Residence is primarily determined based on tax treaties that exist among countries within which a corporation does business.

B. Residence is primarily determined based on the country of incorporation and which country the corporation desires to be a resident of.

C. Whether or not a company is a Canadian resident is easily determined by applying the rules within the ITA.

D. Residence is a subjective test based on the particulars of a corporation's operations, and is not easily manipulated.