With respect to the residency of an individual, which of the following statements is NOT correct?

To be a resident for income tax purposes, an individual must be a Canadian citizen.

An individual is a Canadian resident for income tax purposes if their principal residential ties are in Canada.

If an individual permanently departs or enters Canada with the intention of permanently staying in Canada in the current year, the individual will be considered a part-year resident for income tax purposes.

An individual is considered to be a Canadian resident for income tax purposes if the individual visits for 183 days or more in a calendar yea