The Member was retained by a client to prepare personal income tax returns filed with the Canada Revenue Agency. The client was a Canadian and American citizen who filed their own US returns with the United States Internal Revenue Service. The Member made errors in calculating the amount of foreign taxes paid on the Canadian tax return, and did not respond to client questions and correspondence on a timely basis after CRA also made errors in assessing the client’s return.
The Investigation Committee determined that the Member contravened Rules of the CPABC Code of Professional Conduct as follows:
201.1 - Maintenance of the good reputation of the profession
202.1 - Integrity and due care
The Committee recommended that the Member:
- accept a reprimand;
- pay expenses of $2,519 plus GST of $125.95; and
- attend and successfully completes by the next available date the CPABC course U.S. Taxation of U.S. Citizens Living Abroad, or a similar course in international taxation issues.