are canadian corporations taxed on foreign income if they don’t carry on business in canada

Hello Allan,
Are Canadian Corporations Taxed On Foreign Income in any of the following cases:
Case 1- They Don’t have income In Canada, but have employees/expenses
Case 2- They Don’t have income In Canada and don’t have employees or expenses in canada except for the keep up of the corporation.
Can you point me to the area in the tax code where this is explained?
Thank you