The Member
- prepared and filed for a client Canadian income tax returns for 2 consecutive tax years which attributed self-employment income to the incorrect provincial jurisdiction.
- failed to advise the client of the necessity to file Quebec income tax returns for certain years related to the client’s self-employment income.
As a result, the client incurred penalties and interest on amounts owing to Quebec. The Member’s billings to the client regarding the resolution of the client’s tax liabilities to Quebec were not reasonable as a result of the errors.
The Investigation Committee determined the Member contravened the CPABC Code of Professional Conduct as follows,
- 201.1 - Maintenance of the good reputation of the profession
- 202.1 - Integrity and due care
- 203 - Professional competence
- 205 - False or misleading documents and oral representations
- 214 - Fee quotations and billings
The Committee recommended the Member:
- Accept a reprimand;
- Pay a fine of $1000;
- Pay expenses of $3,813; and
- attend a professional development course on income taxation relevant to practitioners, which is acceptable to the Director, Professional Conduct.