please answer ASAP.

Indicate whether the following Statements are True or False. Be sure to Justify your answer and provide a counter example to prove the wrong statements are wrong. 2marks each, 18 marks Total) 1. To specifically address human beings, Income tax Act uses the term "persons" 2. An Individual who is involved in unincorporated business dies on March 1, 2017 without filing his tax return for 2016 will have his final taxes due by April 30, 2018 3. If an individual failed to file tax return on April 30th, instead she files on August 3rd, then CRA will issue a penalty of 8%