Which of the following statements is false?

a)Canadian residents are taxable in Canada on their worldwide income.

b)When someone becomes a resident of Canada, the cost of his or her investments for Canadian tax purposes is deemed to be the fair market value at the immigration date.

c)An individual who makes a "clean break" or "fresh start" is a part-time resident in that year.

d)Non-residents are taxable in Canada on their Canadian employment income and worldwide investment income.