A new client neglected to file income tax since 2011 and is owing tax for every year except 2019 where she is entitled to a $1,500 refund. I will be filing a Voluntary Disclosure for the previous 7 years.
CRA says the amount of taxes owing must be included with the filing. Does she get to reduce her payment by the anticipated GST/HST refunds which accrue to her?
Does she get to reduce her payment by the amount of the refund anticipated in 2019?
Will she be considered to not have filed in full if the reduced amounts are paid?
Any advice is appreciated.