In which tax year does permanent residency take effect?

I searched this for over half an hour and couldn't come up with a definitive answer from google search results, or poking around on here, so hopefully others find this useful.

Given that I've had my HSP visa since 2021, If I get PR in 2024, will my 2024 return be subject to PR regulations, or does that happen only for the 2025 tax year? Or is it some combination, just like how the first tax year of non-permanent residency has mixed rules?