Pre-Assessment Review — Montreal CPA Firm Near You: Fast Verification Before Assessment

A pre-assessment review is one of the most powerful and overlooked steps a taxpayer can take before CRA or Revenu Québec finalizes a notice of assessment. It is a preventive audit done by your Montreal CPA firm near you to make sure every slip, receipt, and deduction is correct and properly supported. It speeds up refunds, reduces audit risk, and builds a permanent defense file that protects both you and your business.

Law: Income Tax Act s.152(1) — empowers the Minister to assess “on the basis of information available.”
Jurisprudence: Canderel Ltd. v. Canada (1998 SCC) — income must clearly reflect profit and commercial reality.

Why You Need a Pre-Assessment Review

Tax filings today are no longer reviewed manually; they are screened by automated CRA and ARQ systems that compare your return to slips, payroll data, banking feeds, and previous filings. A single mismatch of even a few dollars can freeze a refund or trigger a verification letter. By completing a Pre-Assessment Review — Montreal CPA Firm Near You, you eliminate discrepancies before they reach a tax officer.

You also demonstrate diligence and good faith, two qualities that protect directors and individuals from penalties or personal liability. In Quebec, where Revenu Québec treats GST, QST, and payroll deductions as fiduciary trust funds, good documentation is the first line of legal defense.

Learning insight: Every unverified deduction is a future liability. Every verified document is peace of mind. The cost of a pre-assessment review is always lower than the cost of an audit or reassessment.

What a Mackisen CPA Pre-Assessment Review Includes

• Identity and account match: names, SIN, NEQ, addresses, banking and direct-deposit information verified against government databases

• Income verification: T-slips, RL-slips, self-employment, rental, investment, and capital-gain reporting reconciled

• Deduction and credit validation: medical, tuition, childcare, union dues, moving, professional fees, home-office, automobile, CCA, and interest charges reviewed for eligibility and receipts

• GST/QST/HST cross-check: FPZ-500-V returns matched to general ledger, ITC/ITR proofs confirmed

• Payroll and source-deduction alignment: T4/RL-1 amounts tie to remittances

• Variance testing: year-over-year ratios compared with industry norms to detect hidden errors or risk flags

Learning insight: CRA and ARQ use over 200 automated ratios to evaluate risk. A Mackisen CPA pre-assessment mirrors those tests so your file clears the algorithm instead of being held for manual audit.

Advantages of a Pre-Assessment Review — Montreal CPA Firm Near You

• Faster refunds because your return passes CRA and ARQ automated filters without delay

• Lower audit probability since discrepancies are corrected before submission

• Higher cash-flow certainty through full credit and deduction capture

• Penalty and interest prevention by submitting accurate, timely returns

• Enhanced credibility with lenders and investors because CPA-verified returns demonstrate reliability

Learning insight: A tax return that is accurate, supported, and professionally reviewed becomes your proof of integrity. Banks, suppliers, and government programs trust numbers signed off by a CPA far more than self-prepared files.

How Mackisen CPA Montreal Performs the Review

• Secure upload of all slips, invoices, and ledgers through encrypted portal

• Automated variance scan comparing CRA/ARQ data downloads to your return

• CPA analysis applying the Canderel standard to ensure profit is clearly reflected

• Optimization by adding missed credits and removing weak claims before e-filing

• Final binder containing all proofs, confirmations, and six-year record archive

Learning insight: The pre-assessment file we create is your audit insurance. If CRA or Revenu Québec later questions your return, every document, calculation, and citation is already organized and ready to present.

Frequent Red Flags Resolved by Mackisen

• Unmatched slips or missing RL forms

• Invalid invoices for GST/QST input-tax credits

• Vehicle or home-office claims without logs or employer certificates

• Capital expenditures recorded as expenses causing future reassessments

• Incorrect place-of-supply on interprovincial sales

• Foreign-income or asset reporting gaps (T1135, T1141, T1142)

Each of these issues delays refunds and can open up past years to audit. Mackisen CPA identifies and corrects them before the return is filed.

The Legal and Educational Value

The Income Tax Act s.152(1) allows CRA to make assumptions when information is missing. A properly documented pre-assessment review stops those assumptions at the source.
The Supreme Court in Canderel (1998 SCC) held that “profit must be determined in accordance with well-accepted business principles.” Our pre-assessment process ensures your income, deductions, and credits reflect this principle exactly.

Learning insight: CRA and Revenu Québec interpret “profit clearly reflected” as complete, consistent, and traceable data. When you provide that standard, you turn potential liabilities into certified compliance.

Why a CPA Review Beats Software

Tax software checks arithmetic. A CPA review checks law.
Software cannot verify whether an invoice meets ITA s.169 or QST s.97, whether an expense is capital or current, or whether GST/QST trust accounts are balanced. A CPA’s signature shows professional accountability and gives you a human advocate if anything goes wrong.

Learning insight: Technology prepares a tax return; a CPA protects your future.

Real-World Success

• A manufacturing company recovered $14,000 in GST/QST refunds previously held due to mismatched invoice numbers

• A contractor avoided a $3,000 penalty when Mackisen detected a duplicated T4A

• A consultant received a refund in 9 days instead of 60 after our pre-assessment removed a foreign-income mismatch

Each case demonstrates how professional verification converts uncertainty into tangible financial results.

Why Mackisen CPA Montreal

We combine 35 years of audit, tax-law, and compliance experience under one roof. Located minutes from both CRA and Revenu Québec offices, we communicate directly with officers when required, saving you weeks of waiting. Our bilingual CPA team handles Pre-Assessment Review — Montreal CPA Firm Near You for individuals, small businesses, and corporations across Quebec.

Learning insight: A pre-assessment review is not an expense; it is an investment in financial certainty. When a taxpayer files through Mackisen CPA Montreal, the refund arrives faster, the audit risk drops sharply, and the peace of mind is immediate.

Call to Action

Book your Pre-Assessment Review — Montreal CPA Firm Near You today. Protect your refund, your reputation, and your records before assessment.
Phone 514-276-0808 | Email | Website mackisen.com

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Learning conclusion: Filing accurately is no longer optional; it is a strategy. A Mackisen CPA pre-assessment review ensures your numbers, your documentation, and your compliance story are perfectly aligned before they reach the government—turning complex tax law into your financial advantage.