The Member agreed to prepare personal tax returns for two clients who were new residents of Canada. The Member did not prepare the returns on a timely basis, which resulted in regulatory penalties and interest assessed by the Canada Revenue Agency. The Member did not respond to repeated attempts by her clients for information concerning the status of their returns.
The Committee considered that the Member experienced health concerns during the relevant period and apologized to and compensated her clients for their financial losses.
The Investigation Committee determined that 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 Committee recommended that the Member:
- accept a reprimand;
- pay a fine of $2,500; and
- pay expenses of $2,248.