Which of the following statements with respect to corporations is NOT correct?

Select one:

A$.$ If the corporation is a CCPC$,$ the due date for any balance owing is three months after the end of the taxation year.

B$.$ Corporate income tax returns must be filed within $6$ months of the end of the taxation year.

C$.$ If a corporation has foreign operations, it can determine its Canadian tax liabilities on the basis of financial statements prepared in the corporation's functional currency.

D$.$ All corporations must file their income tax returns electronically.