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73 Question 5 (4 marks) 75 For the 2016 tax year Mrs. Vax Gets a Notice of Assessment (return assessed as filed) on July 25,

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73 Question 5 (4 marks) 75 For the 2016 tax year Mrs. Vax Gets a Notice of Assessment (return assessed as filed) on July 25, 2017 76 And gets a notice of re-assessment on March 21 2020 79 When is this tax return open for a re-assessment 81 What are the exceptions to this 83 When must notice of objection be done on the notice of Re-assessment 86 Question 6 (5 marks) 88 BNM Ltd. accrues a bonus to a key employee at its year end. September 30, 2020, 89 90 What are the consequences to the employee and to the company if the bonus is paid on 92 February 28, 2021 94 February 28, 2023 96 December 31, 2023

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