Which is an incorrect statement?

Question $16$Select one:

a$.$

The RRSP contribution limit for the following year is outlined on the Notice of Assessment.

b$.$

An individual earning less than the Basic Personal Amount does not have to file an income tax return.

c$.$

Self$-$employed individuals have until June $15$ of any year to file an income tax return and pay any taxes owing.

d$.$

In order to transfer tuition fee tax credits to a parent the student must have zero income tax payable.