1.Which of the following statements is not correct?

Select one:

a. Proposed changes in tax law are usually introduced to parliament in the form of a Notice of Ways and Means Motion.

b. Most major income tax changes are introduced in the annual Federal Budget.

c. When there is a conflict between the Canadian Income Tax Act and an international agreement, the terms of the Canadian Income Tax Act prevail.

d. A federal election can prevent passage of draft legislation.