The Member made errors in the preparation of the income tax return of a non-resident client, including completing forms incorrectly, submitting them incorrectly and not providing the client with sufficient support when the return was rejected by the Canada Revenue Agency.
The Investigation Committee determined the Member contravened the following Rules of the CPABC Code of Professional Conduct:
201.1 - Maintenance of the good reputation of the profession
202.1 - Integrity and due care
The Investigation Committee recommended the Member:
- Accept a reprimand;
- Pay a fine of $1,000;
- Pay expenses of $4,727; and
- Attend and successfully complete a professional development course in non-resident taxation which is satisfactory to the Director, Professional Conduct.