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Quiz: Adjusting a return already filed

6 questions

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1 A taxpayer realises he forgot a deduction on a return already assessed. What should he do? File a second return for the year with the correction Wait and claim the deduction on next year's return File a notice of objection Request a change, through CRA's online services or on Form T1-ADJ

Answer key unconfirmed — rests on 4 unverified claims.

2 How far back can a taxpayer request a change in their own favour? Three years, matching CRA's normal reassessment period Indefinitely, with no limit Under the taxpayer relief provisions, for a tax year ending in any of the ten calendar years before the year the request is made — longer than CRA's normal reassessment period One year after the filing due date

Answer key unconfirmed — rests on 3 unverified claims.

3 A taxpayer wants to file an adjustment request and is also within days of the objection deadline. What should she know? The adjustment request preserves her objection rights while it is considered The objection deadline restarts when the adjustment is processed Filing an adjustment request does not pause or extend the objection deadline She cannot do both; she must choose one route

Answer key unconfirmed — rests on 1 unverified claim.

4 A taxpayer expects an adjustment request can only help him. Is that right? No, but any increase is limited to the amount of the requested change Yes — CRA will not increase tax on a taxpayer's own request Yes, unless the request relates to unreported income No — a request to change a return can result in an increase in tax as well as a decrease

Answer key unconfirmed — rests on 2 unverified claims.

5 A representative with view-only authorisation tries to submit an adjustment request for a client. That is sufficient, since the taxpayer authorised them It is sufficient if the taxpayer signs the T1-ADJ It is not — a representative must hold authorisation permitting changes, not merely disclosure Representatives cannot submit adjustment requests in any circumstances

Answer key unconfirmed — rests on 1 unverified claim.

6 What does a taxpayer get from the Voluntary Disclosures Program, and what must be true for it to apply? Relief from penalties and partial relief from interest, with the tax remaining payable; the disclosure must be voluntary — CRA not having commenced compliance action — and complete Relief from tax, penalties and interest, provided the disclosure is complete Relief from penalties only, available at any time Relief from interest only, available before assessment

Answer key unconfirmed — rests on 3 unverified claims.

Unanswered questions are marked wrong. There is no partial credit.