The normal reassessment period for$$ individuals, trusts, and Canadian controlled private corporations$($CCPCs$)$ is three years from the date of the mailing of the original notice of assessment.

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Part $1$

A$.$

$$False$,$ the normal reassessment period for$$ individuals, most$$ trusts, and CCPCs is two years while the corporations that are not CCPCs have a normal reassessment period of three years.

B$.$

$$False$,$ the normal reassessment period for$$ individuals, most$$ trusts, and CCPCs is four years while the corporations that are not CCPCs have a normal reassessment period of three years.

C$.$

$$True$,$ the normal reassessment period for$$ individuals, most$$ trusts, and CCPCs is three years while the corporations that are not CCPCs have a normal reassessment period of four years.

D$.$

$$True$,$ the normal reassessment period for$$ individuals, most$$ trusts, and CCPCs is three years while the corporations that are not CCPCs have a normal reassessment period of two years.