Mike O'Shea, a Resident of Ireland, Has Owned a Canadian

Mike O'Shea, a resident of Ireland, has owned a Canadian rental property for several years. The property is located in Alberta and, during the current year, it was sold for an amount that resulted in a significant capital gain. Which of the following statements is correct with respect to the gain?

A) Mr. O'Shea is not a Canadian resident and, as a consequence, will not be taxed on this gain.
B) Mr.O'Shea will be assessed for a withholding tax under Part XIII of the Income Tax Act.
C) Mr. O'Shea will be subject to Canadian Part I tax.
D) Mr. O'Shea will be subject to Canadian Part I tax as well as Part XIII tax.