This agreement establishes the terms, conditions, and mutual responsibilities of the tax preparer and the client for preparing personal income tax returns. Please read the entire document carefully before signing. 1. Purpose and Scope of Services I will prepare your personal income tax return based on the information and documents you provide, as well as the information available on your Canada Revenue Agency (CRA) account and current tax legislation. This agreement is valid for one (1) year from the date it is signed. 1.1 Electronic Filing (EFILE) As an approved EFILE provider, I am required by the CRA to electronically submit all eligible tax returns using secure, approved tax preparation software. This process safeguards your personal data and ensures the efficient delivery of your return directly to the CRA. 2. Client Responsibilities The accuracy and outcome of your tax return depend entirely on the completeness and precision of the information you provide. Under the Income Tax Act and the Underused Housing Tax Act, you are legally responsible for ensuring that all details on your tax return are correct. To proceed with your tax preparation, you must complete the following items: • Read and sign this Service Agreement. • Read and sign the Electronic Communication Consent. • Read and sign the Client Expectations Agreement. • Accurately complete the Client Questionnaire. • New clients must grant authorization for CRA account access (detailed in Section 5). 2.1 Legal Disclosure Obligations & Penalties Failing to report complete or accurate information can lead to severe financial consequences from the CRA. Important provisions include: • Repeated Failure to Report Income Penalty: Applies if you fail to report $500 or more of income on a return twice within a four-year period. • Gross Negligence Penalty: Applied by the CRA if a taxpayer knowingly or under grossly negligent circumstances makes a false statement or omission on a tax return. • Late-Filing Penalties: Failing to file your return or pay outstanding taxes by the official statutory deadline will result in significant immediate penalties and compounding interest. 2.2 Specific Special Reporting Declarations • Principal Residence Disclosures: Since 2016, you must report the sale of any real estate property on your tax return, even if it was your primary residence and is fully exempt from taxation under the Principal Residence Exemption. Failing to report a sale can lead to substantial penalties. • Underused Housing Tax (UHT): Since 2023, individuals who own residential properties in Canada other than their principal residence—even if owned jointly with others—may be legally required to file a separate UHT return, even if they qualify for an exemption from the tax itself. • Foreign Property Reporting (Form T1135): Canadian residents who own specified foreign property with a total cost of more than CAD $100,000 at any point during the tax year must comply with strict CRA foreign reporting rules. Specified foreign property includes foreign bank accounts, shares in foreign corporations, real estate located outside Canada, and other foreign assets. It does not include personal-use property like a vacation home. Failure to file this mandatory disclosure results in substantial automatic fines. 3. Tax Preparer Responsibilities and Limitations I will use professional care to compile and prepare your return based on the information you provide. However, my services are subject to the following strict limitations: • No Audit or Verification: I will not conduct an audit, review, or independent verification of the financial data, slips, or receipts you submit. You are responsible for ensuring your data is complete and accurate. • Requests for Clarification: If any information appears inconsistent or incomplete during preparation, I may ask you for explanations or supporting details. Your timely response is required to prevent filing delays. • CRA Reviews and Audits: The CRA regularly selects tax returns for post-assessment reviews or detailed audits. You hold the legal right to formally appeal any proposed adjustments made by the CRA. I am available to assist you in responding to CRA review requests or explaining your submitted figures, subject to the standard hourly billing rates outlined in the fee schedule. 4. Privacy and Confidentiality Your privacy is protected by strict confidentiality standards. Your personal data is collected and processed solely to prepare your tax returns, complete your service requests, maintain communication, and inform you of important service or business updates. A complete copy of my formal Privacy Policy is available to you at any time upon request. Important Communication Note: To ensure you receive critical tax updates and invoices, please whitelist joegrill01@gmail.com or add it to your safe senders list to prevent important messages from being misrouted into your spam or junk folder. 5. Canada Revenue Agency (CRA) Authorization To protect your confidential tax data, the CRA requires strict, trackable authorization paths. To effectively review your tax history, verify current account details, and check for available slips, new clients must grant me electronic authorization. You can do this by logging into your CRA My Account. Go to Profile > Authorized Representatives > Add. Enter the following credentials: • Representative Name: Joseph Grill. • Representative Identifier (Rep ID): NM5GN82. • Authorization Level / Duration: Level 2 / All tax years, with no expiry date. If you are unable to log in, I'll need the amount on line 15000 of your most recent notice of assessment to print a CRA signature page for you to sign. If you do not have that amount, you must call the CRA at 1-800-959-8281 and ask the agent to provide it to you. 6. Fees and Payment Terms All services are charged in accordance with the standard fee schedule, plus any applicable out-of-pocket expenses incurred during preparation. By signing this agreement, you acknowledge and accept the following binding payment terms: • New Client Deposit: All new clients must pay a non-refundable deposit of $25 per tax return before any preparation work begins. • Deposits for Other Projects: Any non-preparation tax work estimated to take two (2) hours or more requires an upfront, non-refundable deposit of $50. • Invoicing and Final Settlement: Full payment is due immediately upon presentation of an invoice. The final outstanding balance must be settled in full as soon as your tax returns or deliverables are ready for filing or delivery. • Strict No-Delivery Policy: Under no circumstances will a tax return be electronically filed with the CRA, or final deliverables released to you, until full payment has been received. There are no exceptions to this rule. • Payment Methods and Refunds: Acceptable forms of payment include cash, PayPal transfer, or email transfer sent to bunsen55ci@yahoo.ca . All fees, deposits, and payments are strictly non-refundable. 7. Document Submission and Checklists CRITICAL WARNING: Do not rely on the CRA portal for your tax slips or RRSP receipts! Slips are frequently delayed, modified, or omitted entirely by third-party financial institutions and employers. RRSP providers regularly delay uploading contribution slips, meaning they may not appear on the CRA website until long after the statutory filing deadline. You are solely and personally responsible for gathering and providing all physical or digital tax slips, RRSP receipts, and official documentation required to complete an accurate return. Secure Digital Submission: Please upload all your digital tax slips, scanned receipts, and documentation using the private, secure Dropbox upload link below: https://www.dropbox.com/request/lHhtA2VXYpqImZnrmiMV Image Quality Requirement: If you submit photos of your documents, each image must be fully visible, flat, perfectly clear, and completely legible to ensure accurate data entry. 7.1 Checklist A: Tax Slips Available on the CRA Online Portal If properly submitted by issuers, the following slips can be accessed via your CRA account through my representative access, but must still be verified against your own records: • [ ] Notice of Assessment (NOA): Your most recent official assessment or reassessment notice from the CRA. • [ ] T3: Statement of Trust Income Allocations and Designations (Mutual funds, dividends, capital gains) • [ ] T4: Statement of Remuneration Paid (Standard employment income from your employers) • [ ] T4A: Statement of Pension, Retirement, Annuity, and Other Income (Commissions, grants, scholarships, bursaries) • [ ] T4A(P): Statement of Canada Pension Plan Benefits (CPP retirement or disability income) • [ ] T4A(OAS): Statement of Old Age Security (OAS pension income) • [ ] T4E: Statement of Employment Insurance and Other Benefits • [ ] T4FHSA: First Home Savings Account Statement (Contributions and tax-free withdrawals) • [ ] T4RIF: Statement of Income from a Registered Retirement Income Fund (RRIF withdrawals) • [ ] T4RSP: Statement of RRSP Income (Early or structured RRSP withdrawals) • [ ] T5: Statement of Investment Income (Interest, corporate dividends, foreign income) • [ ] T5007: Statement of Benefits (Social assistance payments or workers' compensation benefits) • [ ] T5008: Statement of Securities Transactions (Gains and losses from stock, bond, or cryptocurrency trading) • [ ] T2202: Tuition and Enrolment Certificate (Obtained from your post-secondary school student portal) 7.2 Checklist B: Slips and Documents NOT Available on the CRA Portal The following essential items are never uploaded to the CRA portal. You must manually gather and upload these documents via the Dropbox link if they apply to your situation: • [ ] Immigration Documents: A clear copy of your current Canadian work permit or visa (required for new residents to Canada to verify residency status and compliance). • [ ] T4PS: Statement of Employee Profit-Sharing Plan Allocations and Payments. • [ ] RRSP Contribution Receipts: Official receipts for contributions made during the tax year or the first 60 days of the following year (must be downloaded directly from your investment provider's portal). • [ ] Union or Professional Dues: Official annual statements or confirmation letters issued directly by your professional association or union. • [ ] Charitable Donations: Official tax receipts from registered Canadian charities, which must explicitly display the charity's unique CRA registration number. • [ ] Medical and Health Receipts: Receipts for prescriptions, health practitioners, and personal health insurance premiums (e.g., Alberta Blue Cross, GMS, Edge Benefits). Please note: The CRA strictly rejects credit card or debit card slips; you must provide actual itemized pharmacy/clinic receipts. • [ ] Child Care Expenses: Daycare receipts, licensed day home receipts, or school lunchroom monitoring invoices for minor children. If services are provided by an individual, you must provide that individual's full legal name and Social Insurance Number (SIN). • [ ] Student Loan Interest: Annual financial statements showing interest paid, downloaded from the National Student Loans Service Centre or lending portal. • [ ] Moving Expenses: Detailed receipts for eligible moving costs if you relocated for work or full-time post-secondary education. • [ ] Investment Expenses: Annual brokerage statements detailing paid investment management fees, deductible interest, and trading commissions. • [ ] Transport Employee Deductions (Form TL2): Used to claim meals and lodging. Submit a separate TL2 form for each employer. You must fill out and sign Parts 1 and 2; your employer must complete and sign Part 3. • [ ] Employment Expenses (Form T2200 / T2200S): Declaration of Conditions of Employment required to deduct home office, vehicle, or tradesperson/apprentice tool expenses. The form must be fully filled out and signed by your employer. For tool deductions, a detailed tool list showing the description and exact cost of each item must be attached and signed by the employer. • [ ] Construction Subcontractor Payments (Form T5018): Statement of Contract Payments provided by a company if you worked as a self-employed contractor in the construction trades. • [ ] Rental Property Documents: Detailed summaries of gross rental income and all related expenses (insurance, condo fees, utilities, repairs). You must also include your official annual mortgage interest statement and your annual municipal property tax statement. • [ ] Self-Employed / Business Income: Itemized records of gross business revenue and comprehensive, categorized business expense summaries accompanied by supporting operational receipts. Alternatively, a detailed profit and loss statement or a detailed spreadsheet may be provided. • [ ] Support Payments: Official receipts for child support or spousal support payments either paid or received, along with a complete copy of the legal court order or signed written separation agreement. 8. Client Acknowledgement and Signature By signing below, you affirm that you have carefully read, fully understand, and agree to follow all the terms, conditions, legal disclosures, and payment policies outlined in this personal income tax services agreement.