The Member’s firm was retained by a client to file a tax return for a person who had died without a Will (the “Deceased”).There were delays in the client providing complete information to the Member. Despite this, the Member’s staff committed to the client that the Deceased’s return would be completed and submitted to the Canada Revenue Agency by the tax deadline. The Deceased’s return was not filed by the tax deadline and consequently the return was assessed penalties and interest. The Member asserted that their firm contacted the client to discuss the status of the Deceased’s return, but they did not maintain documentation to support this assertion.
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
203 - Professional competence
The Committee recommended that the Member:
- accept a reprimand;
- pay a fine of $4,256;
- pay investigation expenses of $2,664; and
- complete a professional development course in estate taxation which is satisfactory to the Director, Professional Conduct.