Copyright Disclaimer What's New
Introduction to the Tax Risk Management Guide
About the Authors
Chapter 1 Deadlines and Penalties
Chapter 2 Tax Risk Questionnaire (discontinued) Chapter 3 Tax Service Responsibility
Introduction 3.1 Professional Standards and Ethics 3.2 Tax Engagement Letters 3.2.1 Items to Include in an Engagement Letter 3.3 Opinions: Explain v. Non-Explain Opinions 3.3.1 Facts and Assumptions 3.3.2 Dealing With Duty of Care 3.3.3 Unfavourable CRA View 3.3.4 Duty to Warn 3.3.5 Complexity 3.4 The Civil Penalty Rules 3.4.1 Civil Penalties and GST/HST 3.4.2 Standard of Care 3.4.3 Tax Preparer Penalty Example 1 Example 2 Example 3 Example 4 Example 5 3.4.3.1 Good faith 3.4.3.2 Problem areas 3.4.3.3 Tax preparation engagement letters 3.4.4 Tax Planning Example 3.4.4.1 Tax planning engagement letters 3.4.5 Valuations 3.4.6 Administrative Penalties and Criminal Sanctions Regarding Electronic Suppression of Sales (ESS) Software 3.5 Malpractice 3.5.1 Negligence and the Standard of Care 3.5.2 Preventative Practice 3.5.3 What to Do if You Are Threatened with Malpractice 3.5.3.1 Minimize client contact 3.5.3.2 Secure files 3.5.3.3 Caution other firm members 3.5.3.4 Obtain legal assistance 3.6 Common Areas for Malpractice Claims 3.6.1 Section 84.1 Example 3.6.2 Capital Dividend Account (CDA) 3.6.3 Subsection 55(2) Intercorporate Dividends 3.6.4 Capital Gains Exemption 3.6.5 Dividend Refunds 3.6.6 Scientific Research and Experimental Development (SR&ED) Practice Aids Practice Aid 3.1 Opinions: Do's Practice Aid 3.2 Opinions: Don'ts Practice Aid 3.3 Illustrative Scope Paragraph Including Facts Practice Aid 3.4 Information Circular 01-1 – Third-Party Civil Penalties Practice Aid 3.5 CPA Canada eLearning Course for Tax Practitioners Chapter 4 Links to Important Concepts
Chapter 5 Dealing with the CRA
Chapter 6 Appeals to Tax Court
Chapter 7 Researching Tax Law
Chapter 8 Taxpayer Relief Provisions, Collections and Third-Party Liability
Chapter 9 Access to Information Act and Privacy Act
Chapter 10 Advance Tax Rulings and Technical Interpretations
Chapter 11 Tax Return Preparation and CRA Electronic Services
Chapter 12 Deceased Taxpayers
Chapter 13 Remission, Rectification and Rescission Orders
Chapter 14 Purchase and Sale of a Business
Chapter 15 GST/HST Issues (2018)
Chapter 16 Estate Planning
Chapter 17 The Taxation of Trusts
Chapter 18 Taxation in the United States
Chapter 19 Section 85
Chapter 20 Share Attributes
Chapter 21 Other Areas of Risk
Chapter 22 Taxation of Non-Residents
|