A Non-Resident Individual Owns a Rental Property in Canada

A non-resident individual owns a rental property in Canada. Which of the following statements is correct?

A) The gross rents are subject to withholding under Part XIII of the Income Tax Act. However, the taxpayer can elect to file a Canadian tax return which will include the net rental income.
B) The net rental income is subject to withholding under Part XIII of the Income Tax Act. However, the taxpayer can elect to file a Canadian tax return which will include the gross rents.
C) The taxpayer must file a Canadian tax return which includes the net rental income.
D) The net rents are subject to withholding under Part XIII of the Income Tax Act.