Which of the following statements is NOT correct?

A When the person filing the return has made any misrepresentation due to neglect,carelessness or wilfuldefault, the normal reassessment period can be extended beyond 3 years.

B Reassessment can occur outside the normal reassessment period when reassessment within the normal period affects a balance outside of the normal period

C When a return has been reassessed once, no further reassessments are permitted.

D A taxpayer can choose to file a waiver to extend the 3 year time limit.