Client tax return review

I have had a number of clients get back to me after receiving their Notice of Assessment, indicating that the amount that they owe is different than the amount owing when filing their return.

Turns out that in each of these situations, the client had a pre-existing CRA balance, which is added to the current T1 balance on the NOA.

I have since realized that AFR brings down the outstanding balance and records it on the CDE form. I have created a data monitor to hi-lite this, so I can proactively comment to the client.

When reviewing a T1 with a client, I reference the 2 Year Summary (long version).

Would it be possible to report this outstanding carry-forward amount in a cell at the bottom of the 2 Year Summary, along with any amounts calculated on the Interest form, to calculate an estimated amount that will show up on the NOA?

That is a great idea. It would save us time dealing with the phone calls, looking it up and responding, and I think it would be an added service that makes us more professional and in touch with their requirements.


I view the short form two year summary - I would like it to show up there as well.

I think we should be able to modify the client letters to suck that info in. No?

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In my process, I review the tax return with the client using the 2 year summary, not the client letter. As well, those clients that I deal with electronically, get an abridged (draft) return for review and discussion. Only when they send back the T183 and I file the return, do I generate the “final” return, including cover letter.

The cover letter already does have a reference to the outstanding balance, but it is not detailed. It could certainly be modified to report the amount(s).

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