The Member incorrectly prepared a client’s personal tax return, making several material errors. When the Canada Revenue Agency made a time-sensitive request for additional information, the Member failed to respond and failed to advise his client. The Member did not adequately respond to repeated enquiries from the client as to the status of the client’s return.
During the investigation, the Member provided inadequate or incomplete responses to requests from the investigator.
104.1&.2 - Requirement to co-operate
201.1 - Maintenance of the good reputation of the profession
202.1 - Integrity and due care
203 - Professional competence
205(a) - False or misleading documents and oral representations
The Committee recommended the Member:
- accept a reprimand;
- pay a fine of $25,000;
- pay expenses of $5,145;
- successfully complete a professional development course in effective communications;
- enter into an arrangement with a senior member of the profession with expertise in practice management (the “Advisor”), in which:
- At the outset of the arrangement, the Member must provide the Advisor with a copy of this and previous Determination and Recommendations (D&Rs) regarding the Member, and the related investigation reports;
- In light of the matters noted in the D&Rs, the Advisor will conduct an overall review of the Member’s practice management. The Advisor must periodically review and have periodic mentoring discussions with the Member to promote better understanding of applicable professional, practice management and ethical standards. The Advisor must meet with the Member at least once every three months;
- The Advisor must be given access to sufficient documentation to allow the Advisor to understand the nature, extent and issues related to the Member’s practice relevant to this matter;
- This arrangement will last one year; and
By no later than April 30, 2024, the Member must provide written notification to the Director, Professional Conduct, that the Member has completed at least four meetings with the Advisor.