Guide To The Canadian Tax Audit Protection Plan-20080210

Description

MEMBERSHIP GUIDEFOR THE 2007 TAXATION YEAR20080210The Canadian Tax Audit Protection Planä Page 2 of 29Membership Guide for the 2007 Taxation YearTABLE OF CONTENTSWELCOME TO THE CANADIAN TAX AUDIT PROTECTION PLANä ......................................................4BEFORE YOU BEGIN............................................................................................................4BENEFITS OF MEMBERSHIP IN THE CANADIAN TAX AUDIT PROTECTION PLANä........................5PEACE OF MIND..................................................5FIFTEEN (15) HOURS OF LEGAL SERVICE .............................................................................5Are You Personally Registered for GST/HST Purposes?.................6POTENTIAL OF UP TO FORTY-FIVE (45) HOURS OF LEGAL SERVICE......................................6TWENTY PER CENT (20%) REDUCTION OFF OF ANY ADDITIONAL AUDIT-RELATED LEGAL SERVICES...................7Do You Carry On Business Through A Corporation? .....................................................................................7SOLICITOR-CLIENT PRIVILEGE ............................................................7MEMBERSHIP & FEES......................................................................................................8WHO CAN BECOME A MEMBER?.........................82007 PLAN MEMBERSHIP FEE..............................................................8HOW TO APPLY FOR MEMBERSHIP IN THE CANADIAN TAX AUDIT PROTECTION ...

Informations

• Publié par: Maphag
• Nombre de lectures: 14
• Langue: English

Extrait

20080210

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PEMBERS G UIDE

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2007

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Copyright
©
2008
Sixth
Sphere
Services
Professional
Corporation

Page
2 of
29

TABLE
OF
CONTENTS WELCOME
TO
THE
CANADIAN
TAX
AUDIT
POTEC TION
PLAN B EFORE
Y OU
B EGIN .4........................................................................................................................................... ENEIT
O
MEMEHIP
IN
THE
CANADIAN
TAX
AUDIT
POTECTION
PLAN P EACE
OF
M IND .5................................................................................................................................................. F IFTEEN
(15) H OURS
OF
L EGAL
S ERVICE .............................................................5................................................ Are
You
Personally
Registered
for
GST/HST
Purposes?.................................................................................6 P OTENTIAL
OF
U P
T O
F ORTY -F IVE
(45) H OURS
OF
L EGAL
S ERVICE ...................................................................... T ENTY
P ER
C ENT
(20) R EDUCTION
O FF
O F
A NY
A DDITIONAL
A UDIT -R ELATED
L EGAL
S ERVICES ...................7 Do
You
Carry
On
Business
Through
A
Corporation?.....................................................................................7 S OLICITOR -C LIENT
P RIVILEGE ................7............................................................................................................ MEMEHIP

EE  HO
C AN
B ECOME
A
M EMBER  .........................................................................................................................8 2007 P LAN
M EMBERSHIP
F EE ..............8................................................................................................................ H O
TO
A PPLY
FOR
M EMBERSHIP
IN
T HE
C ANADIAN
T AX
A UDIT
P ROTECTION
P LAN ........................................ Step
1
– Reie
Ters

Conditions
for
The
7
Taation
Year ................................................................... Step

– Coplete
Consent
to
Otain
eership
uote
or ...................................................................... Step

– Send
or
to
Partiipating
Ta
Professional .................................................................................... Step

–Suit
Appliation........................................................................................................................... Step

–Aept
Ters

Conditions

Payent............................................................................................ EXCLUION
LIMITATION

COPE
O
THE
PLAN0 E XAMPLES
OF
E XCLUSIONS ......................................................................................................1.0........................ Ta
asion

Other
Offenes.....................................................................................................................1 Ta
Shelters.................................................................................................................................................11 General
AntiAoidane
Rule
GAAR
Assessents......................................................................................11 et
orth
Assessents................................................................................................................................11 Corporate
Taes..........................................................................................................................................11 Audit

Assessents
of
Other
Taes............................................................................................................1 Third Party
Assessents ..............................................................................................................................1 S PECIAL
S ITUATIONS ....................................................................................................................................1.... Preassessent
Reies................................................................................................................................1 Partnerships ................................................................................................................................................1 oss
Carryforards

Carryas
ines
1

.............................................................................1 ploration

Deelopent
penses
ine
.........................................................................................1 Sientifi
Researh

periental
Deelopent
nestent
Ta
Credits
ines
1

.......................1 E XCLUDED
C OSTS ....................14.........................................................................................................................

The
Canadian
Tax
Audit
Protection
Plan Membership
Guide
for
the
2007
Taxation
Year

20080210