Which of the following is true regarding the CRA's interpretation of lottery winnings, miscellaneous receipts, and income?
A) Lottery winnings are considered tax-exempt by the CRA.
B) Miscellaneous receipts are always categorized as taxable income.
C) Income from lottery winnings is subject to taxation by the CRA.
D) The CRA does not regulate income from lottery winnings or miscellaneous receipts.