Can I take notes before the TOEIC opinion task?

Yes. The ETS examinee handbook states that note taking is allowed during the test administration and that scratch paper is provided, although you may not bring your own. Use the preparation window to write four cues, one per block: the stance, the reason, the first image of your example, and the closer.

Two details make the scratch paper more useful than it sounds. First, because the notes are cues rather than sentences, they double as a time check: four lines on the page mean four blocks to speak, and a glance tells you which block you are in. Second, the same habit works before the earlier speaking tasks, since note taking is allowed throughout the administration and the read-aloud and picture tasks also give preparation time.

TOEIC Speaking Task 11: Expressing an Opinion in 60 Seconds →