Have had this small but annoying problem a few times. Recently filed a clients T2, year end June 30,2020. The assessment come back indicating the client owes $23 more than we submitted. (Ok- Small I know but annoying and makes us look bad.) The problem is the provincial tax calculation on Schedule 346. CRA has calculated the entire 366 day year at 3 % instead of 275 days (up to April 1,2020) at 3% and 91 days (after April 1,2020) at 2.5%. I have spoken with agents about this and they don’t see the detail calculation at all, they just see X dollars at 3%. The solution is to either write a letter (hardly practical) or file a notice of objection. A lot of work for $23 but it’s the principle of it now.
Anyone else have the problem? Did you just let it go?