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

Description: Validate credits and receipts before assessment to speed refunds and reduce risk.
Law: Income Tax Act s.152(1) — empowers the Minister to assess “on the basis of information available.”
Jurisprudence: Canderel Ltd. v. Canada (SCC 1998) — profit must be clearly reflected and consistent with commercial reality.

A pre-assessment review is one of the most effective steps a taxpayer can take before the CRA or Revenu Québec finalizes a notice of assessment. It is a preventive audit carried out by a Montreal CPA firm near you to confirm that every credit, deduction, and receipt in your return is accurate, supported, and compliant with tax law. By validating your return before it’s filed, you eliminate discrepancies that slow down refunds, trigger verifications, or increase audit exposure.

Today’s tax systems rely heavily on automation. CRA and ARQ algorithms compare returns to T-slips, RL-slips, payroll records, and past filings. Even a small mismatch in income or deductions can freeze a refund. A CPA-led pre-assessment review prevents these issues, ensures transparency, and strengthens your compliance record.

Why You Need a CPA Pre-Assessment Review

Tax rules and reporting standards have become increasingly complex. Returns are screened electronically, not manually, making accuracy essential. A Montreal CPA near you can detect inconsistencies that software often misses—such as duplicate T-slips, invalid GST or QST invoices, or errors in business expense categorization.

Performing a pre-assessment review shows diligence and good faith, protecting both individuals and directors from penalties or liability. In Quebec, Revenu Québec treats GST, QST, and payroll deductions as fiduciary trust funds. Maintaining complete records and accurate filings safeguards your position and proves compliance under audit.

Every unverified deduction is a potential liability, while every verified document adds certainty. A CPA review reduces the risk of reassessment and provides a permanent defense file that supports your refund and your reputation.

When a Montreal CPA performs a pre-assessment, they also ensure that your profit reporting aligns with the Canderel principle—that income must clearly reflect the commercial reality of your operations. This protects your return from arbitrary assumptions made under section 152(1) of the Income Tax Act.

What a Mackisen CPA Pre-Assessment Review Includes

A Mackisen CPA pre-assessment review examines every key aspect of your financial and tax data before submission. This includes:

Identity and account verification — Ensuring your SIN, NEQ, names, and bank details match government databases.
Income reconciliation — Comparing T4, RL-1, T5, RL-3, and self-employment income to ensure nothing is missing or duplicated.
Deduction and credit validation — Reviewing medical, tuition, childcare, professional fees, home-office, automobile, and capital cost allowance claims to confirm eligibility and receipt accuracy.
GST/QST/HST cross-check — Matching FPZ-500-V and return data to your general ledger and verifying input tax credits.
Payroll and remittance accuracy — Confirming T4 and RL-1 totals tie exactly to payroll submissions.
Variance analysis — Comparing ratios across years and against industry norms to identify red flags before the CRA or ARQ does.

This structured process mirrors the same automated review techniques used by tax authorities. By correcting inconsistencies in advance, your file passes seamlessly through their systems, resulting in faster refunds and fewer verification delays.

A Mackisen CPA doesn’t just prepare your return—they optimize it. Missed credits are added, weak claims are adjusted, and your compliance story is documented thoroughly. The end result is a professionally reviewed, fully traceable file that can withstand audit scrutiny.

Advantages of a CPA-Led Pre-Assessment Review

A professional pre-assessment review delivers measurable benefits for individuals, professionals, and businesses across Quebec.

Faster refunds — CRA and Revenu Québec process verified returns more quickly, as all data matches their records.
Lower audit risk — Discrepancies are corrected before submission, reducing the chances of verification.
Accurate and optimized returns — Eligible credits and deductions are maximized while ensuring full compliance.
Penalty prevention — A complete review minimizes late adjustments, interest charges, and trust-account exposure.
Enhanced credibility — CPA-verified tax filings build confidence with lenders, partners, and government programs.

A CPA near you combines technology and professional judgment. Tax software checks calculations, but a CPA checks law, documentation, and compliance. This human oversight is what transforms accuracy into financial advantage.

How Mackisen CPA Montreal Performs the Review

The process begins with a secure upload of your slips, invoices, and ledgers through Mackisen’s encrypted client portal. Automated scans compare CRA and ARQ data to your returns, flagging variances. A CPA then applies analytical and legal review based on the Canderel standard—ensuring profit is represented fairly and in line with accepted accounting principles.

The review identifies weak claims, missing slips, or unbalanced accounts. Adjustments are made before e-filing, ensuring that your return reflects complete and accurate financial information. You then receive a digital binder containing all documentation, confirmations, and receipts organized for six-year retention.

If CRA or Revenu Québec later requests clarification, this file serves as ready-made audit support—every form and explanation already prepared.

Common Red Flags Prevented by Mackisen CPA

A professional pre-assessment review identifies the issues that most frequently delay refunds or lead to reassessments:

• Missing or unmatched T-slips and RL-forms
• Invalid GST or QST input-tax-credit invoices
• Vehicle and home-office claims without required logs
• Capital expenditures incorrectly classified as expenses
• Errors in interprovincial sales or place-of-supply rules
• Missing disclosures for foreign income or assets

By resolving these errors before filing, Mackisen CPA Montreal protects clients from refund holds, penalties, and unnecessary audits.

The Legal and Educational Advantage

Section 152(1) of the Income Tax Act authorizes the Minister to assess based on available information when data is missing or incomplete. A CPA-reviewed pre-assessment eliminates that risk by ensuring your information is complete, accurate, and legally defensible.

In Canderel (SCC 1998), the Court emphasized that profit must reflect commercial reality and generally accepted business principles. Mackisen CPA applies that legal test directly to your financial reporting, confirming that your results are both compliant and credible.

CRA and Revenu Québec interpret “profit clearly reflected” as data that is complete, consistent, and traceable. When your return meets this standard, it not only satisfies regulators—it earns their trust.

Why Mackisen

With over thirty-five years of experience in tax compliance, audit defense, and business accounting, Mackisen CPA Montreal provides clients across Quebec with reliable pre-assessment verification and support. Located close to both CRA and Revenu Québec offices, Mackisen communicates directly with officers when needed, saving clients valuable time.

Working with a CPA near you provides the advantage of local expertise combined with national-level tax knowledge. The firm’s bilingual professionals handle pre-assessment reviews for individuals, small businesses, and corporations, ensuring every client benefits from faster refunds, reduced risk, and lasting peace of mind.

Filing accurately is no longer just compliance—it is a financial strategy. A Mackisen CPA pre-assessment review ensures that your numbers, receipts, and compliance documentation are aligned before submission, turning complex tax law into a clear business advantage.