Become a Member

Exclusions & Exceptions

The Canadian Tax Audit Protection Plan is designed to provide legal assistance to honest, hard-working Canadians, the self-employed, small businesspeople, families, seniors, students, and the disabled to ensure their rights as taxpayers are protected.  The Plan levels the playing field between you as an individual taxpayer and the Canada Revenue Agency.

By becoming a 2008 Member of the Plan, if the CRA subsequently audits or reassesses your 2008 income tax return, the Plan will makes available up to 15 hours of legal services to you to advise and assist you, and if appropriate, to object to or appeal the CRA’s reassessment.  See our Benefits page for full details or download a copy of our 2007 Membership Guide.

However, the Plan is not designed to assist those who attempt to evade taxes, fail to report all of their income, purchase or participate in tax shelters, or who engage in aggressive or abusive tax avoidance schemes.  Further details the scope and exclusions from the plan can be found under Excluded Issues, Excluded Costs, and Fine Print.

Reduced Legal Fees for Excluded Issues

Even if an issue or reassessment is excluded from the Hours of Service provided under the Plan, you still benefit from reduced legal fees as a Member of the Plan. If:

  • You find yourself facing an audit or reassessment by the CRA or any other tax authority that is not included within the scope of the Hours of Service provided under the Plan,
  • The audit or reassessment relates to your 2008 Taxation Year, and
  • You choose to retain Sixth Sphere or a Plan Participating Law Firm to advise and assist you with respect to such an audit or reassessment

Then as a 2008 Member of the Plan, you will be entitled to receive a 20 per cent reduction off of Sixth Sphere’s or the Plan Participating Law Firm’s normal hourly rates.