Which of the following statements is true regarding the CRA's right to reassess an income tax return?

A.) A tax return may be reassessed at any time if the taxpayer made any misrepresentation that is attributable to carelessness

B.) A tax return for a Canadian-controlled private corporation may be reassessed within four years of the date on which the original assessment was mailed

C.) A tax return for a public corporation may be reassessed within five years of the date on which the original assessment was mailed.

D.) A tax return for an individual may be reassessed within four years of the date on which the original assessment was mailed.