168 Queen Street South, Suite 209 Mississauga, Ontario L5M 1K8

T: 289-290-3322 F: 289-290-3321 E: tax@numbersplus.ca

W: numbersplus.ca

19 February 2019

Dear Valued Client

We are writing as a reminder that it is once again time to assemble the information required to prepare your 2018 income tax return. Your Personal Income Tax Organizer is enclosed to assist in gathering your income tax papers. Certain sections of the organizer may not be relevant to your circumstances, in which case, please disregard those sections.

To assist with the timely preparation of your income tax return, we would appreciate if you could try to have all of the information to our office on or before April 10, 2019. You may securely send us your information via our e-courier service (https://e-courier.ca/aQ?tu=DG2u3).

Please note that we are continuing to accept new clients and any referrals are very much appreciated.

Engagement Letter We have enclosed an engagement letter and privacy statement. We request that you review these documents and return a signed copy of the engagement letter along with your records. Sending your information in without a signed letter will imply your consent to the engagement letter terms.

Tax Inquiry Response Protection In recent years, the Canada Revenue Agency (CRA) has directed an increasing number of inquiries relating to personal income tax returns to tax professionals. We now find ourselves having to charge clients for time spent in responding to the income tax authority's requests for information. To control your cost of this, we are offering the option of purchasing tax inquiry response protection against the cost of a CRA inquiry for $30 per return. By purchasing the tax inquiry response protection, we will not charge you for any time spent related to responding to such inquiries. This does not include the cost of any support or appeal work required because of an income tax audit. To be eligible for the inquiry response protection, receipts must be supplied to our office in advance of CRA's Inquiry. The typical charge for a response without the Tax Inquiry Response Protection would be approximately $150.

CRA Failure to Report Penalties Please be advised that Canada Revenue Agency has been very diligent in assessing failure to report penalties when income (i.e. T4, T5, T4RSP, etc.) are omitted. The penalty can be equal to 20% of the income omitted. Please review your tax information before submission to our office to ensure all expected slips are accounted for.

If you have any questions or wish to discuss any other matters, please contact us. Thank you for this opportunity to be of service to you.

Yours very truly,

Numbers Plus Professional Corporation Encl.

168 Queen Street South, Suite 209 Mississauga, Ontario L5M 1K8

T: 289-290-3322 F: 289-290-3321 E: tax@numbersplus.ca

W: numbersplus.ca

Name: SIN#:

Birthdate: Phone: (W):

Address: Phone: (H):

City: Phone: (C):

Postal Code: E-mail:

Y N

Do you agree to release your name, address and date of birth to Elections Canada?

Did you own or hold foreign property at any time during the year with a total cost of more than $100,000 Canadian (if yes, please provide full details)

Do you wish to purchase tax inquiry response protection? (If yes please sign the enclosed form)

Do you wish CRA to e-mail you instead of using letter mail? If yes, email address to use (if different from above):_________________________________

Have you signed up for direct deposit for any government refunds? (If no please enclose a void cheque)

Are you a US Citizen?

Income:

T4, T4A, T4U, T4A(P), T4(OAS), T4E, T5, T3, T5013, and all other Canadian tax slips

Foreign income, including foreign pensions (include US)

Business Website URL Other income (RRSP, RPP, RRIF, annuity, alimony received, WSIB benefits, scholarships, social assistance, etc.)

Rental income and expenses, property disposition including residence, if applicable

Investment transaction summaries (i.e. details of share purchases and sales, treasury bills, T5008’s, adjusted cost base) Please provide us with the contact information and written authorization to converse with your investment adviser regarding your transactions during the year.

Self-employment income and expenses (see http://www.numbersplus.ca/wp-content/uploads/BusinessVehicleHomeOffice-Client%20Input.xlsb)

Deductions: RRSP Contributions T2200/ Tl 2 forms (employment expenses)

Tuition / T2202 slips (self or dependants) Rent receipts

Child Care (SIN, name and address), receipts Other deductions (Carrying charges, interest, alimony paid, adoption)

Moving expense and details – receipts required Investment counsel fee

Donations/political contributions – receipts required Final Property tax statement

T2201 forms (disability credits, self or dependents), signed by a qualified person

Medical expenses – receipts required

Dependent info: Name, date of Birth, SIN, relationship and infirmity if any

Volunteer firefighter / Search and Rescue

Other:

Changes, such as address, name, martial status (including common-law), dependants, spouse’s SIN and birth date and Net Income (if we are not preparing their return)

For New Clients Only:

Copy of prior year returns (3 years preferred) Signed form T1013 (see http://www.numbersplus.ca/wp-content/uploads/T1013-Fillable.pdf)

PRIVACY: The information requested to be provided is required by Numbers Plus Professional Corporation to assist in the

preparation of personal income tax returns. Use and custody of this information will be in accordance with the firm’s Privacy

Policy Statement, a copy of which may be reviewed at our office or obtained upon request. Your provision of personal

information to Numbers Plus® implies your consent to its use as per the privacy policy and terms of engagement.

168 Queen Street South, Suite 209 Mississauga, Ontario L5M 1K8

T: 289-290-3322 F: 289-290-3321 E: tax@numbersplus.ca

W: numbersplus.ca Subject: Personal Tax Return Engagement Letter It is desirable to have a clear understanding of the terms of our engagement as preparers of your personal

tax return(s) for 2018 and subsequent years.

It is understood and agreed that you have provided us with accurate and complete information necessary to

compile such tax return(s). We will prepare your personal tax return(s) using the information provided by

you. We will not audit, review or otherwise attempt to verify the accuracy or completeness of any

information provided. The responsibility remains with you. If you claim deductions on your return for business entertainment, meals, recreation, travel, gifts or other expenses, it is your responsibility to keep

the original receipts and provide details required (amount, date, place, business purpose, business

relationship of recipient, etc.) if requested by CRA.

Your personal tax return(s) will be stamped with the following communication: Prepared without audit

from information supplied by the taxpayer. This communication will appear with the name Numbers

Plus Professional Corporation as your personal tax return preparers.

Your income tax return is subject to review by the taxing authorities. Any items which may be resolved

against you by an examining agent are subject to certain rights of appeal. In the event of an income tax review or audit, we will be available, upon request, to represent you. Billing for such additional service is

at our standard rate for the nature of services performed. We wish to emphasize that this engagement cannot

be relied on to prevent or detect errors or other irregularities in the information provided to us. Our professional fees will be based upon time required for each engagement at our standard rates and are due

upon receipt.

Privacy It is acknowledged that we will have access to all personal information in your custody that we require to

complete our engagement. Our services are provided on the basis that:

• you represent to us, that before we access such personal information, you will have obtained any

required consents for collection, use and disclosure to us of personal information required under

applicable privacy legislation (i.e.. from spouse or dependents); and

• we will collect from you and use, disclose and retain all such personal information in compliance with our privacy statement, which is available upon request from our office.

Sincerely,

Numbers Plus Professional Corporation

I agree with your understanding of the terms of your engagement as preparers of my personal tax return(s) as set out in this letter.

______________________________________________________ ______-______-______

Signature (yyyy – mm – dd)

______________________________________________________ Printed Name

éAuthorizing or Cancelling a Representative

Protected Bwhen completed

You can view, add, modify, or cancel your authorized representatives online using My Account at canada.ca/my-cra-account. Your representative willhave instant access to your information and online services to easily manage your account. To immediately cancel a representative, call us at 1-800-959-8281.

If you recently moved, you can update your address and contact information online using My Account, by telephone at 1-800-959-8281, orin writing.

Complete a separate Form T1013 for each account (Part 1) and representative (Part 2).

Do not complete a new form every year if there are no changes.

See the attached information sheet if you need help completing this form.

Part 1 – Taxpayer information

Complete the line that applies.

SIN, TTN or ITN Firstname:

Lastname:

Trust account number

Trust name:T

Part 2 – Representative information and authorization

Complete section A or B, as applicable.

A. Authorize online access for all tax years (including access by telephone and in writing)

RepID

First name: Last name:

Complete either the RepID or the GroupID or the Business number of your representative.

GroupID

Group name:

Business number (BN)

Business name:

Level of authorization (level 1 or 2):

NotesA representative of a trust account will have access to all tax years with no online access.If you have a "care of" address on your account, we will send you a letter asking you to call the CRA to authorize the online access.

G

827601063 Numbers Plus Professional Corporation

Level 2

B. Authorize access by telephone and in writing (no online access)

Last name:

Telephone: Ext: Fax:

First name:

Business name:

Tick the appropriate box and indicate the level of authorization:

All tax years (past, present, and future) Level of authorization (level 1 or 2)

Specific tax year(s) with level of authorization (level 1 - disclose, or level 2 - disclose/request changes) indicated for each tax year.

Tax year(s)

Level of authorization

or

T1013 E (17) ¤

Untitled1.T18 2018-12-31 2018-12-17 16:52

Page 1

when completedProtected B

Part 3 – Authorization expiry dateYear Month DayEnter an expiry date, if applicable. Your representative's access to your information will stay in effect until you or your

representative cancel it, or we are notified of your death.

Part 4 – Cancel your representative

Complete this section to cancel your representative(s) and remove their access to your information. Tick the appropriate box.

Cancel all representatives

Cancel the representative listed below:

or

G

RepID

GroupID

Business number (BN)

Firstname:

Group name:

Business name:

Lastname:

Go to My Account at canada.ca/my-cra-account to view all representatives with access to your information.

Part 5 – Signature and date

I am the legal representative for this taxpayer or estate/trust.(executor/administrator, power of attorney, legal guardian, trustee or custodian)

If you are the taxpayer, you must sign and date this form.

If you are the legal representative, you must tick the box below, and sign and date this form.

Important: You must send a complete copy of the legal document giving you the authority to act in this capacity to thetaxpayer’s tax centre. Read the attached information sheet for tax centre addresses.

X

Name of taxpayer, legal representative(s) or corporate officer(s)

Year Month Day

Date of signatureSignature of taxpayer, legal representative(s), or corporate officer(s),parent (if taxpayer is under the age of 16),

witness (when signed with a mark)

If your representative has not electronically submitted this form on your behalf then it must be submitted within six months of the date of signature. If not,it will not be processed.

Name of corporation and title of corporate officer(s)

If two or more legal representatives are acting jointly on the taxpayer's behalf, each legal representative must sign below.

Personal information is collected under the Income Tax Act to administer tax, benefits, and related programs. It may also be used for any purpose related to the administrationor enforcement of the Act such as audit, compliance and the payment of debts owed to the Crown. It may be shared or verified with other federal, provincial/territorial governmentinstitutions to the extent authorized by law. Failure to provide this information may result in your request not being accepted. Under the Privacy Act, individuals have the right to filea complaint with the Privacy Commissioner of Canada (OPC) regarding the CRA's handling of their personal information and the right to access their personal information andrequest correction if there are errors or omissions. Refer to Info Source at canada.ca/cra-info-source, Personal Information Banks CRA PPU 005, CRA PPU 015, CRA PPU 063,CRA PPU 140, CRA PPU 178 and CRA PPU 218.

Untitled1.T18 2018-12-31 2018-12-17 16:52

Page 2

Date: ________________________

Numbers Plus Professional Corporation168 Queen Street SouthSuite 209Mississauga, ON L5M 1K8

Dear Sir / Madam:

Re: Canada Anti-Spam Legislation Consent

By signing below I am providing my express consent for Numbers Plus Professional Corporation to sendto the e- mail address(es) noted below ‘commercial electronic messages’ as defined by Canada's Anti-Spam Legislation (CASL). This express consent shall remain in effect until I revoke it in writing.

Yours truly,

Signature:

Printed Name:

E-mailAddress(es):

168 Queen Street South, Suite 209 Mississauga, Ontario L5M 1K8

T: 289-290-3322 F: 289-290-3321 E: tax@numbersplus.ca

W: numbersplus.ca

FOR 2018 INCOME TAX PREPARATION

“Protect yourself against the cost of an inquiry." Each year we receive numerous inquiries from the taxation authorities about personal income tax matters. When an inquiry is made by the Canada Revenue Agency (CRA), we must now charge clients for our time spent to answer the inquiry. Numbers Plus Professional Corporation is therefore offering tax inquiry protection at a flat rate of $30 per person per Canadian tax return to cover any additional information requested by the CRA including the cost of representation up to the appeal stage, if purchased at the time of our preparing your tax return. To qualify for this protection, receipts for all deductions/credits claimed must be provided at the time of return preparation. Enclosed is a summary of the deductions/credits most commonly questioned by CRA and details regarding the supporting documents that should be provided for each. Be advised that this coverage is for responding to inquiries by CRA following the electronic filing of the return, and not responding to full tax audits or reassessments. The typical charge for a response without the Tax Inquiry Response Protection would be approximately $150. If you wish to subscribe for the protection, kindly complete the information below and we will include it on your invoice.

Tax Inquiry Response Protection Client’s Name: ______________________________________________________ Address: ______________________________________________________

______________________________________________________

______________________________________________________ Phone number: ______________________________________________________ Signature: ______________________________________________________ Date: ______________________________________________________

DEDUCTIONS/CREDITS COMMONLY QUESTIONED BY CRA Below are some of the common deductions/credits that Canada Revenue Agency (CRA) questions each year. If the supporting documents do not meet CRA’s requirements, the claim is likely to be denied. The below list is not exhaustive and in certain cases further supporting documentation may be required. Further guidance may be found for more specific claims at the links provided.

Charitable contributions (http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/spprt/lcs-15436-eng.html) Receipt must include: name and address of the charitable organization, date the donation was made, serial number of the receipt, name and address of the donor, amount of the donation, registered charity number of the charity, signature of an authorized official, statement that it is an official receipt for income tax purposes and Canada Revenue Agency’s name and website address.

Child care expenses (http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/spprt/lcs-15415-eng.html) Receipt must include: the name of the child(ren), signature of the person who provided the services, amount paid for the services, dates when the child care expenses were incurred, the name(s) of the child(ren)'s parents, address and SIN of the person providing the services.

Eligible dependant (http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/spprt/lcs-15404-eng.html ) Proof of custody must be provided.

Foreign non-business taxes paid (http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/spprt/lcs-15440-eng.html) A notice of assessment, transcript, statement, or other document from the applicable foreign tax authority stating your foreign income and final tax liability, or other proof of payment of same.

Medical expenses (http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/spprt/lcs-15435-eng.html) Receipts must include: name of the patient, type of service provided by the medical practitioner, amount and date of the payment for the service provided and proof of payment for amounts paid in respect of a dependant who is 18 years of age or older at the end of the year. In some instances a letter from a medical practitioner certifying the taxpayers need for the device/service may be required.

Moving expenses (http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/spprt/lcs-15418-eng.html) In some cases, a letter from your employer confirming the first date of employment and whether any part of the moving expenses were reimbursed by the employer may be required.

Rent/property tax expense (http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/spprt/lcs-15446-eng.html) Receipt must include: amount of rent/property taxes paid, date paid, name of person paying rent/property taxes, name of person/business paid to, address of property rented/owned. NOTE: lease agreements are not acceptable as proof.

Support payments (http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/spprt/lcs-15419-eng.html) You will need to provide: receipts confirming total amount of child/spousal support paid, name, address, date of birth and SIN to whom support was paid, name and date of birth of each child support payments were paid on behalf of, complete copy of the court order or written agreement detailing the amount of child/spousal support required to be paid, dates the support payments required to be made, date of separation and custody arrangement and the agreement must be signed and dated by both parties and must be signed by an official of the court and bear the court seal.

Tuition and education amounts (http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/spprt/lcs-15430-eng.html) Approved government forms:

• T2202A, Tuition, Education and Textbook Amounts Certificate issued by educational institutions in Canada

• An official income tax receipt that meets certain criteria If tuition is being transferred to a spouse/parent/grandparent the T2202A (tuition receipt) must be signed and dated by the student. Please leave the amounts blank as the maximum transferrable will be determined by our office.