Ms. Polly D. Baria – February 16, 2009
February 16, 2009
A complaint was filed by the Association against retired member Polly D. Baria of Coquitlam, BC that stemmed from an Agreed Statement of Facts and Joint Submission heard in the Provincial Court of British Columbia. Ms. Baria pleaded guilty to the charge of wilfully evading or attempting to evade payment of taxes imposed by the Income Tax Act by failing to report total income of $72,000 for the years 2001 through to 2005. Further, Ms. Baria was granted retired status in 1993 but failed to report her return to the workplace. Ms. Baria resigned from the Association effective June 30, 2008.
The Discipline Committee concluded that the criminal conviction and the member’s guilty plea were sufficient evidence of the perpetration of the offence and of the breach of CGA-BC’s Code of Ethical Principles and Rules of Conduct (in accordance with Rules R607 Evidence of Professional Misconduct and R607.1 Criminal and Similar Offences) as follows:
- 2nd Ethical Principle – Trust and Duties as the former member failed to report $72,000 of income earned over five years. For purposes of this Principle, Canada Revenue Agency is considered to be an "interested third party";
- 4th Ethical Principle – Deceptive Information as the former member failed to declare $72,000 of income over a five year period on her personal income tax returns;
- R101 Discredit, R102 Unlawful Activity and R606(a) Detrimental Actions as the former member pleaded guilty to a criminal act. This act resulted in public notification of the offence and her status as a former member;
- R601 Compliance as the former member was granted retired status in 1993 but returned to work without notifying the Association and avoided the requirement to pay full member dues and to maintain continuing education and professional development; and
- R604(c) Admittance to Membership as the former member failed to report her total income when filing her personal income tax returns; she pleaded guilty to evading payment of income taxes, failed to report her return to the workforce and failed to pay full member dues and maintain her continuing professional development.
- Barred from reinstatement effective December 11, 2008;
- fined $7,500; and
- assessed costs of $2,940.