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Did you know...

In 2006/07, the CRA conducted more than 350,000 audits of small and medium-sized businesses, assessing more than $2.5 billion in additional taxes, interest, and penalties.

The Plan

The Canadian Tax Audit Protection Plan is a specialized legal services plan that provides you and your accountant with the advice, assistance, and services of a qualified, experienced tax lawyer and their staff in the event that your 2008 personal income tax return is audited or reassessed by the Canada Revenue Agency. 

Instead of paying $5,000 to retain a lawyer at the time your tax return is audited, you pay a Membership Fee (starting at under $20) at the time you file your 2008 income tax return to become a Member of the Plan.  If your tax return is audited by the CRA, you are entitled to up to 15 hours of legal services under the Plan: Two hours during the CRA's audit; Four hours if your tax return is reassessed; Nine hours to appeal the reassessment to the Tax Court of Canada. 

The Canadian Tax Audit Protection Plan levels the playing field between you and the Canada Revenue Agency. The CRA and federal government employs over 9,500 tax auditors and more than 250 tax lawyers to assist them in reviewing and auditing tax returns, issuing tax reassessments, and then defending those reassessments before the Tax Court of Canada. Taxpayers who are not Members of the Plan and who are audited and reassessed by the CRA will typically face thousands, if not tens of thousands, of dollars in professional fees if they wish to challenge and appeal the CRA’s reassessment. Frequently, the professional fees are so high, the taxpayer’s only choice is to either give up and pay whatever the CRA alleges you owe, or alternatively, go-it-alone through the complex and intimidating tax objection and appeal process.

The Plan does not pay your taxes for you. What it does do is provide you with legal counsel at a reasonable price to protect your rights as a Canadian taxpayer and ensure that you pay only that amount of tax payable by law.

As a Member of the Canadian Tax Audit Protection Plan, you have the peace of mind of knowing that if your 2008 taxation year is audited by the CRA and your 2008 income tax return is reassessed, you will have the knowledge, experience, and expertise of a qualified tax lawyer and their staff in your corner to assist you in understanding the issues, to deal with the CRA and Department of Justice on your behalf, and if reasonable grounds exist for doing so, to challenge, object to, and appeal the CRA’s reassessment, including representing you in the Tax Court of Canada.

Before You Begin

The Canadian Tax Audit Protection Plan is provided by Sixth Sphere Services Professional Corporation (“Sixth Sphere”). By becoming a Member in respect of your 2008 Taxation Year, you are retaining Sixth Sphere on a limited basis as your legal counsel to act on your behalf in the event that your 2008 Personal T1 Income Tax & Benefit Return is audited and/or reassessed by the CRA. The terms, conditions, scope, and limits your engagement of Sixth Sphere are set out in the Terms & Conditions to Membership In The Canadian Tax Audit Protection Plan for the 2008 Taxation Year (the “Terms & Conditions”). Please ensure that you review the Terms & Conditions carefully as it constitutes your legal agreement with Sixth Sphere. Consider reviewing the Terms & Conditions with your accountant or financial advisor and with other legal counsel before deciding to become a member.  This Web site provides a general description of the Plan. Accordingly, if there is any discrepancy between this Guide and the Terms & Conditions, the Terms & Conditions shall govern.