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:

• Paying a parking ticket: A parking ticket is not mentioned. The call is about tax.
• Applying for a SIN card: A SIN card application is a different service entirely.
• Reporting a scam call: 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:

• Check the online tax return.: Checking the return online comes later, not first.
• Confirm the tax year.: Confirming the tax year is discussed, but identity check comes first.
• Explain the changes in the reassessment.: 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:

• He does not understand the tax year it applies to.: He knows the tax year. He says it is for 2023.
• He thinks the notice was sent to the wrong person.: He does not think the notice went to the wrong person.
• He is unsure how to pay the additional amount.: 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:

• He discussed it with his employer.: He does not mention discussing it with his employer first.
• He tried to amend the return himself.: He did not try to amend the return himself.
• He gathered more receipts.: 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:

• His investment income calculations.: Investment income is not mentioned in the conversation.
• His charitable donations.: Charitable donations are not discussed.
• His dependent care deductions.: 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:

• Original receipts for all expenses.: Original receipts are mentioned earlier but not as the specific missing item.
• Proof of T2200 form submission.: The T2200 form was submitted. The problem was missing mileage logs.
• A signed declaration from his employer.: 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:

• Review the tax laws in detail.: Reviewing tax laws is not what the agent suggests.
• Pay the reassessed amount first.: Paying the amount first is not the agent's advice.
• Contact his employer for assistance.: 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:

• Through an online message in My Account.: An online message is not mentioned for this notification.
• By a phone call from the CRA.: A phone call from the CRA is not how they will inform him.
• Via email to his registered address.: Email notification is not mentioned for the objection result.