Pre-Qualifying Conditions

To qualify for Membership in the Canadian Tax Audit Protection Plan, you must meet the following conditions at the time you become a Member.

1. Federal Income Tax: Your 2008 T1 Income Tax & Benefit Return has been or will be filed with the Canada Revenue Agency on or before its due date. By June 15th, 2009, if you or your spouse was self-employed in 2008; or by April 30, 2009 in all other cases.
2. GST/HST: If you are self-employed and registered for GST/HST purposes and have chosen to extend the Hours of Legal Services made available to you under the Plan to include your 2007 GST/HST return(s), you must have already filed all of your 2008 GST/HST return(s) with the CRA.

1. Not Currently Under Audit – You cannot be under audit by any Canadian Tax   Authority (i.e. income tax, GST/HST, payroll source deductions, CPP/EI, provincial     income tax, provincial sales tax, etc.) and if you have previously been audited by     any Canadian Tax Authority, such audit must have been finalized and concluded;
2. No Tax Audit Pending – You cannot have received or been notified by any Canadian Tax Authority that it intends to audit you or any tax or information return previously filed by you;
3. No Outstanding Tax Disputes – You cannot have any outstanding or unresolved disputes with any Canadian Tax Authority, such as an outstanding Notice of Objection or tax appeal;
4. No Outstanding Tax Returns – You cannot have any tax or information returns (i.e. income tax, GST/HST, payroll source deductions, CPP/EI, provincial income tax, provincial sales tax, etc.) that are outstanding and that are overdue;
5. No Outstanding Adjustment Requests or Voluntary Disclosure – You cannot have made any request to any Canadian Tax Authority to adjust any previously-filed tax or information return (including any voluntary disclosure to any tax authority of any error previously made in filing any tax or information return) that remains outstanding or that is still awaiting consideration or approval by the particular tax authority to whom the request was made (other than an outstanding request to carry back losses you reported in your 2008 T1 Income Tax & Benefit Return to earlier years).
6. Not a “Large Business” – You cannot be a sole proprietor who carries on a “Large Business” which is defined by the Canada Revenue Agency as being a business with annual revenues greater than $250,000,000.

1. Partnership Not Currently Under Audit – Cannot be under audit by any Canadian Tax Authority (i.e. income tax, GST/HST, payroll source deductions, CPP/EI, provincial income tax, provincial sales tax, etc.) and any prior audit of any such partnership by any Canadian Tax Authority must have been finalized and concluded;
2. No Pending Audit of Partnership – Cannot have received or been notified by any Canadian Tax Authority that the tax authority intends to audit the partnership or any tax or information return previously filed by the partnership;
3. No Outstanding Tax Returns – Cannot have any tax or information returns (i.e. income tax, GST/HST, payroll source deductions, CPP/EI, provincial income tax, provincial sales tax, etc.) that are outstanding and that are overdue;
4. Partnership Not A “Large Business” – Is not or does not carry on a “Large Business” which is defined by the Canada Revenue Agency as being a business with annual revenues greater than $250,000,000.

1. Corporation Not Currently Under Audit – Cannot be under audit by any Canadian Tax Authority (i.e. income tax, GST/HST, payroll source deductions, CPP/EI, provincial income tax, provincial sales tax, etc.) and any prior audit of any such corporation by any Canadian Tax Authority must have been finalized and concluded;
2. No Pending Audit of Corporation – Cannot have received or been notified by any Canadian Tax Authority that the tax authority intends to audit the corporation or any tax or information return previously filed by the corporation;
3. No Outstanding Tax Returns – Cannot have any tax or information returns (i.e. income tax, GST/HST, payroll source deductions, CPP/EI, provincial income tax, provincial sales tax, etc.) that are outstanding and that are overdue;
4. Corporation Not A “Large Business” – Is not or does not carry on a “Large Business” which is defined by the Canada Revenue Agency as being a business with annual revenues greater than $250,000,000.