Which of the following is NOT one of the criteria that must be met before an adjustment to a previous year tax return is permitted?

Question 9 options:

a)

The Canada Revenue Agency must be satisfied that its previous assessment was incorrect.

b)

The taxpayer's return was filed within 3 years of the end of the year to which it relates.

c)

The reassessment must be made within the normal assessment period, or under certain permitted extensions to this period.

d)

The change is based on a successful appeal to the courts by another taxpayer.