Under ITA 115(2)certain Non-Resident Individuals Will Be Deemed to Be

Under ITA 115(2) certain non-resident individuals will be deemed to be employed in Canada even when they are not working in Canada. Which of the following non-resident individuals would be deemed to be employed in Canada?

A) Marcel is employed by a Canadian resident company in a foreign country. The tax treaty with the foreign country subjects his employment income to taxation in that jurisdiction.
B) Anita was previously a Canadian resident. She is currently employed by a non-resident company in a foreign country, but receives pension income from a Canadian resident company.
C) Johann receives a signing bonus from a non-resident company. His services will be provided in Canada.
D) Helen is employed by a Canadian resident company in a foreign country. The tax treaty with the foreign country exempts her employment income from taxation.