Which of the following statements is incorrect?

Select one:

a$.$

Foreign tax credit can be claimed only if a taxpayer has paid foreign taxes and has a proof.

b$.$

Social security pension from Italy is on the statement INPS, which includes benefits from different sources. These benefits are subject to different tax rules in Canada.

c$.$

The supplement included in Italian social security pension is not taxable, if taxpayer's net income excluding the supplement does not exceed $$24,000.$

d$.$

The portion of the pensions on INPS related to employment is not taxable and portion related to military is exempt.