Correct Answer: A notice of reassessment
Why this is correct: The man says 'I'm calling about a notice of reassessment I received yesterday.' He clearly states his reason for calling.
Tips: The very first thing a caller says usually explains why they are calling. Pay close attention to the opening line.
Why the other options are wrong:
- A: A parking ticket is not mentioned. The call is about tax.
- C: A SIN card application is a different service entirely.
- D: There is no mention of a scam call. He is calling about his taxes.
Correct Answer: Verify the man's identity.
Why this is correct: The agent says 'I'll need to confirm your identity.' Before sharing details, she must check who he is.
Tips: Words like 'before,' 'first,' and 'I'll need to' tell you what comes in order. The first step is usually the answer.
Why the other options are wrong:
- B: Checking the return online comes later, not first.
- C: Confirming the tax year is discussed, but identity check comes first.
- D: Explaining changes comes after the identity check.
Correct Answer: He believes the amount he owes is unexpectedly high.
Why this is correct: The man says 'The amount owing is much higher than I expected.' He is surprised by how much he needs to pay.
Tips: The word 'primary' means the most important. Look for the speaker's strongest feeling or worry.
Why the other options are wrong:
- A: He knows the tax year. He says it is for 2023.
- C: He does not think the notice went to the wrong person.
- D: He is not asking how to pay. He is concerned about the amount.
Correct Answer: He checked his submitted return online.
Why this is correct: The man says 'I've already checked my return online, and the numbers looked correct to me.' He reviewed his return before calling.
Tips: Words like 'already' and 'I've checked' tell you what happened before the current conversation.
Why the other options are wrong:
- A: He does not mention discussing it with his employer first.
- B: He did not try to amend the return himself.
- D: Gathering receipts is mentioned later, not as something he already did.
Correct Answer: His claim for employment-related costs.
Why this is correct: The agent says 'the reassessment is related to your employment expenses claim.' His work-related costs caused the review.
Tips: Tax conversations can have many types of expenses. Focus on the one the agent says caused the reassessment.
Why the other options are wrong:
- A: Investment income is not mentioned in the conversation.
- C: Charitable donations are not discussed.
- D: Dependent care deductions are not part of this conversation.
Correct Answer: Detailed logs of vehicle mileage.
Why this is correct: The agent says 'the auditor noted missing mileage logs.' Mileage logs are records of how far you drive for work.
Tips: When a question asks about missing documents, listen for words like 'missing,' 'not submitted,' or 'lacking.'
Why the other options are wrong:
- A: Original receipts are mentioned earlier but not as the specific missing item.
- C: The T2200 form was submitted. The problem was missing mileage logs.
- D: A signed declaration from the employer is not mentioned.
Correct Answer: Collect all relevant supporting documents.
Why this is correct: The agent says 'It's better to collect complete documentation before objecting.' She suggests gathering records first.
Tips: The word 'before' is important. It tells you which action should come first.
Why the other options are wrong:
- A: Reviewing tax laws is not what the agent suggests.
- B: Paying the amount first is not the agent's advice.
- D: Contacting the employer is not suggested at this point.
Correct Answer: Through a notification sent by postal service.
Why this is correct: The agent says 'you'll be notified by mail.' Mail means postal service, a letter sent to his home.
Tips: The word 'mail' usually means a letter delivered to your home, not email. Listen carefully to tell the difference.
Why the other options are wrong:
- A: An online message is not mentioned for this notification.
- B: A phone call from the CRA is not how they will inform him.
- C: Email notification is not mentioned for the objection result.
