The Member was retained by a client to prepare and file a non-resident tax return for the client. Despite the client providing the Member with the information on a timely basis, the tax return was not filed by the Member for nine months due to an oversight by the Member. As a result, the client was assessed penalties and interest by the Canada Revenue Agency. The Member committed to reimburse the client but had not done so when the client complained to CPABC.
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
205 (a) - False or misleading documents and oral representations
The Investigation Committee recommended that the Member:
- accept a reprimand;
- reimburse the client $5,428 or pay a fine of $5,428;
- pay investigation expenses of $2,906; and
- attend and successfully complete a professional development course in practice management which is satisfactory to the Director, Professional Conduct.