Tips: Focus on the first reason the caller gives for contacting the office.

Why the other options are wrong:

• A woman asking about filing her taxes.: She is not asking how to file taxes. She already filed online through NETFILE.
• A woman reporting identity theft.: There is no mention of identity theft. She talks only about a missing refund.
• A woman requesting a payment plan.: She never asks for a payment plan. She is waiting for money owed to her.

Correct Answer: A possible review of her return.

Why this is correct: The agent says refunds can be delayed if the return is selected for review. This is the first explanation given.

Tips: When you hear maybe or sometimes, note the suggestion.

Why the other options are wrong:

• An error in her banking information.: The agent does not mention banking information at this point.
• A backlog at the Toronto tax centre.: There is no talk about a Toronto tax centre backlog.
• A late submission by the software provider.: The agent does not blame the software provider.

Correct Answer: Concerned because she needs the money.

Why this is correct: She says she is worried and counting on the money. This shows concern.

Tips: Feeling questions often use emotional words.

Why the other options are wrong:

• Angry about being charged a penalty.: She does not mention any penalty or anger.
• Relieved that the issue is minor.: She is not relieved. She says she is worried.
• Confused about how to file online.: She already knows how to file online.

Correct Answer: A tuition tax credit transfer.

Why this is correct: The agent says the issue is her tuition tax credit from last year. This triggered the review.

Tips: The cause is often stated clearly after checking the file.

Why the other options are wrong:

• A mismatch in her reported income.: There is no mention of income mismatch.
• A missing T4 from her employer.: No missing T4 is discussed.
• A change in her marital status.: Her marital status is never mentioned.

Correct Answer: A notice in the mail.

Why this is correct: The woman asks why she never received a notice in the mail. Her comment suggests she expected CRA to send her a mailed notice.

Tips: Use the woman’s comment about the missing mailed notice to infer how she expected CRA to contact her.

Why the other options are wrong:

• A phone call.: Her comment is about not receiving a notice in the mail, not expecting a phone call.
• Contact through her university.: She mentions the university sending documents automatically, but her comment about receiving a notice concerns mail from CRA.
• A visit to her home.: She does not suggest that she expected CRA to visit her home.

Correct Answer: They were automatically shared with CRA.

Why this is correct: She says she thought the university sent everything automatically. This shows her assumption.

Tips: Assumptions are often shown with phrases like I thought.

Why the other options are wrong:

• They were no longer required this year.: She never says documents are no longer required.
• They had to be mailed separately.: She did not think they must be mailed separately.
• They applied only to her own taxes.: She knew the transfer involved her mother.

Correct Answer: Upload a signed transfer form online.

Why this is correct: The agent tells her to upload the signed transfer form today. This is the next step.

Tips: Advice questions focus on verbs like upload or send.

Why the other options are wrong:

• Call her university for confirmation.: He does not tell her to call the university.
• Refile her entire tax return.: He does not ask her to refile her return.
• Wait for a paper letter from CRA.: He does not tell her to wait for a paper letter.

Correct Answer: Her refund will be released after the review.

Why this is correct: The agent says the refund will be released after the review clears. This is the likely result.

Tips: Future outcome questions often follow advice.

Why the other options are wrong:

• Her refund will be reduced permanently.: He does not say the refund will be reduced.
• She will need to speak to another department.: He does not mention another department.
• Her account will be reassessed next year.: He does not talk about next year reassessment.