1. all of the following are condiitons that apply under the voluntary disclosure program (VDP) for a taxpayer to potentially avoid penalties or prosectution, EXCEPT: the disclosure must:

a.be voluntary b. be made under oath c. be complete d. involve at least a potential penalty

2. which of the following scenarios would most likely NOT result in income attribution rules applying?

a. Frank gave cash to his neice for investing solely because she is in a lower tax bracket

b. Inge loaned money without documentation to her common law partner who earned interest income

c. Lacey received second generation income from cash given to her by her husband

d. Jose earned a capital gain from money given by his wife

the concept of revers onus, as it relates to taxation in canada suggests: select one:

a. we should never excerise tax avoidance because it is illegal

b. we should engage in tax evasion

c. we are not required to comply with a reassessment from CRA because a court ruling will be required firstly

d. we may have to appeal within CRA and possibly take it to the courts, if we disagree with a reassessment