In Which of the Following Cases, Where a U

In which of the following cases, where a U.S. resident disposes of a property, is the gain taxable in Canada?

A) Joelle Elfassy sells 100 shares in a widely held Canadian public company that has over 10 million shares issued.
B) Ku Jung owns a rental property in downtown Vancouver. Ku has owned the property for 3 years and has never lived in it. The property is sold for a substantial gain.
C) Danyal Sigindere incorporated a private company in Canada 10 years ago. The company rents space and operates a retail clothing store. Danyal sells the shares for a gain of $1,000.
D) Ariella Incorporated sells its list of Canadian customers to a Canadian business.