Which of the Following Statements Is NOT Correct

Multiple Choice

Which of the following statements is NOT correct?

A) Most major income tax changes are introduced in the annual Federal Budget.
B) A federal election can prevent passage of draft legislation.
C) Proposed changes in tax law are usually introduced to parliament in the form of a Notice of Ways and Means Motion.
D) When there is a conflict between the Canadian Income Tax Act and an international agreement, the terms of the Canadian Income Tax Act prevail.