The Member’s firm prepared a T4 information return for a client in 2016 and 2017. When the T4s required amendment due to a change in the client’s information, the Member did not assist the client, resulting in the client incurring penalties and interest costs to the Canada Revenue Agency.
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
206 - Compliance with professional standards
The Committee recommended the Member:
- Accept a reprimand;
- Pay a fine of $500; and
- Pay expenses of $2,976.