January 10, 2012 

Complaint 

CGA-BC received a complaint concerning a member with respect to the return of the complainants’ records.  The complainants alleged that they provided the member with a folder containing various documents for the purpose of filing an HST return for a third party (who was the member’s client). The complainants also alleged the member failed to return the folder to them when asked to do so.

Decision 

The Ethics Committee found the member was not in breach of the Code of Ethical Principles and Rules of Conduct in effect from December 4, 2010 as follows:

2nd Ethical Principle – Trust and Duties; and Rule R201 – Confidentiality because all information in the member’s possession was turned over to the third party so that new arrangements could be made for the filing of the HST Return.  Since the purpose of the complainants providing their file to the member was for the filing of the HST return, it was reasonable to conclude that the member had the appropriate authority to transfer the information to the third party for this purpose.  The complainants eventually confirmed that their records had been returned to them.