Which of the following transfers is NOT allowed under the provisions described in ITA 85(1) or (2)?

Choose the correct answer.

A.

a transfer of eligible property from a trust resident in Canada to a Canadian corporation

B.

a transfer of eligible property from a non-resident individual to a Canadian corporation

C.

a transfer of eligible property from a partnership to a Canadian corporation

D.

a transfer of eligible property from a Canadian corporation to an individual resident of Canada