Which of the following statements is correct?

a. A person treated as a resident of the United States in a given year would never be subject to Canadian income tax for that year on any of that person's income, even if the income was earned in Canada during the year.

b. If and only if a person is a citizen of Canada in a given year will that person be subject to Canadian income tax for that year on all sources of income, regardless of where that income is earned.

c. All of the choices shown.

d. If and only if a person is a resident of Canada at any time in a given year will that person be subject to Canadian income tax on all sources of income earned during that part of the year, regardless of where the income is earned.

e. Once a Canadian citizen has lived in Canada for any period of time, he/she has acquired a "taxable person" status and will always remain subject to Canadian income tax for all future years regardless of where that person lives.