With respect to the filing of an individual income tax return, which of the following staterents is nat correct?

a$.$ An individual is required to file a return if the individual's ties with the other cocorcry under a tax. treaty are such that he oc she is considerpd a resident of that ather country

b$.$ An individual is required to file a tax return if he has an outstanding balance under the home buryers' plan.

c$.$ If an individual has disposed of a capital property daring the year, they are required to file an income tax return, even if no tas is payable.

d$.$ An individual is required to file an income tax retuen if they owe laurs for the year:

Under what circumstances must an individual fie an income tax retum? Give at least five circumstances. $5$ points

a$.$

b$.$

c$.$

d$.$

e$.$

If an individual is required to file an incom$*$ tax return, thy what date must it be filed? $6$ poinks

By what date must the final income tax return of a deceased person and the surving spouse or common$-$law partner $($not engaged in business$)$ be fied? $5$ points