Which of the Following Is NOT One of the Criteria

Multiple Choice

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?

A) The CRA must be satisfied that the previous assessment was incorrect.
B) The change is based on a successful appeal to the courts by another taxpayer.
C) The taxpayer's return was filed within 3 years of the end of the year to which it relates.
D) The reassessment must be made within the normal assessment period, or under certain permitted extensions to this period.