Clients authorize us to provide the agreed-upon tax-review services. For applicable services, clients provide Tier 2 authorization. This allows our accounting team to review relevant CRA information and, where appropriate, prepare and submit applications or adjustments on the client's behalf.

The authorization is documented as part of the client agreement. It is based on authorization provided by the client.

• Review relevant CRA information;
• Review previous tax years;
• Identify potential tax opportunities;
• Prepare applications or adjustments;
• Submit appropriate documentation on the client's behalf
• Follow up regarding the tax-review process.

The authorization remains on file as part of the client relationship until the client explicitly asks us to stop the service or otherwise revokes the authorization. This is important because tax reviews can involve multiple steps and multiple tax years.

A client does not need to remember every interaction with our team years later. The signed agreement and authorization records provide documentation of the relationship.

Clients can communicate with us if they no longer wish to continue.We strongly encourage clients to contact us before simply revoking CRA authorization. Because the stage of the file matters.If our team has only just started working, we may be able to stop the work and process the standard cancellation.If the application has already been prepared and submitted, substantial work may already have been completed.

Removing authorization does not undo work that has already been performed.

Canada Tax Reviews begins by reviewing the client's selected service agreement and obtaining the appropriate CRA authorization, where required. Our tax professionals then review relevant tax information and may examine up to 10 years of previous tax filings to identify potential missed credits, benefits, deductions, adjustments, and refund opportunities.

If we identify a legitimate opportunity, our team prepares the required documents and submits the applicable application or adjustment to the Canada Revenue Agency (CRA) on the client's behalf, where authorized. CRA then reviews and processes the submission. Canada Tax Reviews does not control CRA processing timelines, decisions, or how CRA applies a refund.

Clients select one of the following payment options under their service agreement:

• Flat-fee option: $150 per tax year reviewed, plus applicable tax, paid upfront.
• Results-based option: 33% of each successful refund, plus applicable tax. This fee is due on the day the refund is issued.

If CRA approves an adjustment or refund, it is issued based on the client's individual tax situation. If the client has an outstanding balance with CRA, CRA may apply all or part of the refund toward that balance. For clients who selected the results-based option, the applicable service fee is payable when the successful refund is issued.

Note: CTR is a private accounting firm, not the CRA. Tax outcomes, including refunds, credits, adjustments, or approvals, are not guaranteed and remain subject to CRA review and the client's signed agreement.

If a legitimate recovery opportunity is identified, our accountants prepare the appropriate application or adjustment.

This can involve:

• Calculations;
• Supporting documentation;
• Tax forms;
• Application preparation;
• Internal review; and
• Other applicable paperwork.

Once an application is submitted, CRA reviews and processes it. Depending on the circumstances, the next step may be waiting for CRA to issue a refund or adjustment. Canada Tax Reviews does not control CRA's processing timelines or decisions, but may continue monitoring the file as appropriate.

Canada Tax Reviews does not submit an application simply because an adjustment is technically possible. If our review indicates that an application could result in you owing money rather than receiving a refund, we do not proceed without first addressing the situation with you. Our goal is to identify legitimate tax opportunities that may benefit the client.

Canada Tax Reviews offers two payment options, selected by the client under the service agreement:

• Flat-fee option: $150 per tax year reviewed, plus applicable tax, paid upfront.
• Results-based option: 33% of each successful refund, plus applicable tax. This fee is due on the day the refund is issued.

The applicable payment option and terms are set out in the client's signed service agreement.

Under the flat-fee option, the client pays $150 per tax year reviewed, plus applicable tax, upfront. This option provides a predictable cost for the tax-review service.

For example, reviewing three tax years would cost $450 ($150 × 3 = $450), plus applicable tax.

Under the results-based option, Canada Tax Reviews charges 33% of each successful refund identified, plus applicable tax. The fee is due on the day the refund is issued.

For example, if a successful refund is $1,000, the service fee would be $330 ($1,000 × 33% = $330). Applicable tax is then added to the service fee.

Under the results-based option, the 33% recovery fee applies only to a successful refund. If no successful refund is located and issued, there is no 33% recovery fee for that refund.

Under the $150-per-tax-year option, the client has selected an upfront payment for the tax-review service regardless of the outcome.

If you want to stop an active tax-review service, contact Canada Tax Reviews directly. The applicable cancellation fee is $299 plus applicable tax, subject to the terms of your signed agreement.

If our team is just getting started, we can generally honour the client's decision and stop further work. That's why we encourage clients to communicate with us.

By the time an application is submitted, Canada Tax Reviews may have already reviewed CRA information and prior tax years, identified a potential opportunity, researched the tax treatment, reviewed documents, completed calculations, prepared the paperwork, and submitted it. Thus, at that point, the majority of the work may already be complete.

In many cases, the remaining step is simply for CRA to process the application and issue the refund.

The separate penalty provision applies to circumstances where a client revokes authorization without communicating with us after substantial work has already been performed.

Under the applicable agreement, the penalty is: 100% of the estimated refund + applicable tax, subject to the terms and conditions of the agreement.

This is different from the $299 cancellation fee.

The difference is not simply whether someone wants to cancel. It is about: communication + timing + stage of the file.

For an early cancellation, our team can stop further work as soon as the client tells us to stop; however, the client will be charged a $299 cancellation fee plus tax.

If CRA authorization is revoked without communication after substantial work has been completed, or after an application has been submitted, the separate contractual penalty provision may apply.

Revoking CRA authorization after an application has been submitted does not undo the work already completed or withdraw an application that has already been submitted. At that point, we may be waiting for CRA to process the application and issue a refund or adjustment.

Revoking authorization without communication at this stage may trigger applicable contractual provisions, including the separate penalty provision described in the signed agreement.

Contacting Canada Tax Reviews first allows our team to explain the current status of your file, including whether an application has been submitted, what work has been completed, whether CRA processing is pending, and which fees or cancellation terms may apply under your agreement. Thus, we recommend discussing the file before making a change so that you understand the next steps and any relevant agreement terms.

Receiving a tax refund does not always mean the full amount will be deposited into your bank account. If you have an outstanding balance with the CRA, CRA may apply some or all of your refund toward that existing debt. Depending on your circumstances, you may receive only the remaining amount.

No. Canada Tax Reviews does not decide whether CRA issues a refund directly to you or applies it toward an outstanding CRA balance.

CRA is responsible for administering your tax account. We may prepare and submit documentation when authorized, but CRA determines how a refund or adjustment is processed and applied.

If our accountants are aware that a client has an existing CRA debt that could affect a potential refund, we inform the client.

Tax recovery or an approved refund does not necessarily mean you will receive the full amount directly because CRA may apply the refund to an existing balance.

A taxpayer can have more than one tax year, adjustment, credit, or balance on their CRA account. For example, a person may have an outstanding CRA balance while also becoming eligible for a refund because of a missed deduction, credit, or adjustment.

The existence of a potential refund does not automatically eliminate a CRA debt. CRA determines how the account and any available refund are ultimately handled.

If CRA approves an application or adjustment, CRA issues the refund according to its processing and your individual tax-account circumstances. If you have an outstanding CRA balance, CRA may apply some or all of the refund to that debt.

For clients who selected our results-based payment option, the service fee is 33% of each successful refund, plus applicable tax, and is due on the day the refund is issued. Clients who selected the flat-fee option pay under the $150-per-tax-year structure set out in their agreement.

Canada Tax Reviews uses a secure digital-signature platform for client agreements. The digital-signing process creates an electronic record associated with the transaction.

An electronic signature does not necessarily look like a handwritten signature. It may appear as a typed name, electronic signature image, digitally generated signature, or another electronic representation created through the signing process. The appearance of the signature alone does not tell the full story; the related signing record is also relevant.

Depending on the available record, a digital-signature record may include:

• The email address used;
• IP address;
• Date and time;
• Signing activity;
• Completed agreement;
• Signature information;
• Audit trail; and
• Digital signature certificate.

This creates a record of the electronic signing event rather than simply placing a signature image onto a document.

It is understandable that someone may not remember signing a document from several years ago. If you do not recognize or remember an agreement, contact Canada Tax Reviews and ask the team to review the applicable agreement and available digital-signature records.

The signing audit record may help clarify the email account used, date and time, signing activity, and other available details associated with the document.

Tax-review agreements can involve CRA authorization, multiple tax years, service fees, refund-related services, cancellation provisions, and other contractual terms.

Maintaining an electronic agreement and related signing record helps both the client and Canada Tax Reviews keep documentation of what was agreed to as part of the service.

Before signing a tax agreement, take time to:

1. Read the agreement.
2. Understand the services being provided.
3. Review the payment option.
4. Review any cancellation provisions.
5. Ask questions before signing.

We encourage all clients to keep copies of contracts they sign.

If you have questions about an agreement you previously signed with Canada Tax Reviews, contact us and we can review the applicable documentation.

Canada Tax Reviews may contact a client when a service has been completed and an invoice has become payable under the applicable service agreement.

We understand that repeated payment reminders can be frustrating. If you have a question about an invoice or believe there may be an error, contact our team so we can review the account with you.

Invoice timing depends on the payment option selected in the client's service agreement:

• Under the $150-per-tax-year flat-fee option, the service fee is paid upfront.
• Under the 33% results-based option, the service fee is 33% of each successful refund, plus applicable tax, and is due on the day the refund is issued.

Your signed agreement sets out the payment terms that apply to your file.

If an invoice remains unpaid, Canada Tax Reviews may contact a client by phone or email to help resolve the outstanding account.

Follow-up may occur when an invoice has not been paid, a payment arrangement needs to be discussed, a client has questions about the invoice, or previous communications have not received a response.

If you believe an invoice is incorrect, contact Canada Tax Reviews. Our team can review relevant details, including the service agreement, selected payment option, applicable tax refund, invoice, payment history, service records, and relevant communications.

Billing questions are best addressed by reviewing the details of the individual account rather than relying on assumptions.

When a legitimate invoice remains unpaid and attempts to resolve the account have been unsuccessful, a business may need to take further steps to recover an outstanding balance, subject to the applicable agreement and laws.

Our preference is always to resolve matters directly with the client. If you receive a payment reminder from Canada Tax Reviews and believe there is an error, contact us rather than ignoring the communication.

No, we don't charge for work we didn't perform. Our recovery-based fee is connected to successful tax recovery.

We maintain records of our work, including applicable agreements, tax-review documentation, applications, and client communications. If you have questions about an invoice or the work completed on your file, contact Canada Tax Reviews to review your account.