Imagine receiving a Notice of Assessment that says you owe money when you were expecting a refund.  Or again, receiving a notice for a benefit that contains an obvious error.  A greater surprise might be to discover that your return has been filed without your knowledge.  Unfortunately, these kinds of things happen all too often because a volunteer has failed to follow two important steps: review the results of the return with the client and then obtain their consent to file it.

In my visits to host organizations across Canada as well as in my own CVITP volunteer work with clients, I have been surprised by the large number of clients who are not being informed of what is contained in the completed return and whose consent is not sought before their return is filed.

This article explores how and why this malpractice is so widespread.  It then spells out the reasons why the volunteer must get the client’s informed consent prior to filing their return.