2020 T1 Engagement Letter Information Required by CRA

Client’s email address/telephone #:

To: LLN Partners LLP CPA ______________________________________
659-G Moberly Road, Vancouver, B.C., Canada V5Z 4B2
___________________________________
Dear Sirs:
Client’s banking information:
By this letter, I (in this letter, “I”, “my”, “me” shall also mean “we”, “our”, “us”, as __/__/__/__/__ __/__/__
applicable), THE UNDERSIGNED, authorize LLN Partners LLP CPA (“you”) to prepare Branch No. Inst. No.

the 2020 personal income tax return (T1) (in this letter, “return” shall also mean __/__/__/__/__/__/__/__/__/__/__/__
“returns” as applicable) for me and named individuals, based on information to be Bank Account No.

supplied by me. I understand that the terms of your engagement are as follows: Special Instructions: __________________________________________

I confirm that the following summarizes my understanding of your terms for the T1 compilation engagement.
I declare, if more than one name is mentioned below, that I am authorized to contract with you on behalf of the other
below-mentioned individuals.

Name: _____________________ Signature: X Date: __________________________

Name: _____________________ Signature: X Date: __________________________

Named Individuals: ______________________ ______________________________ ________________________________

Sale or Change of Use of my principal residence in 2020

I acknowledge that I:

(A) DID NOT sell, gift or transfer my home in 2020. Otherwise, I will provide relevant information to your firm. (Initial*_________)

(B) DID NOT change the use of my home from principal residence to rental property. Otherwise, I will provide relevant information
to your firm. (Initial*________)
*Please initial where applicable

Yes No CRA is now levying penalties of up to 20% of income for unreported T-slips.

✔ Do you wish us to confirm with CRA regarding T-Slips they have in their record. The additional fee for this work
will be $250 per person.

Foreign Asset confirmation

I acknowledge that your firm has advised me of the requirements to report, if at any time during 2020, I

a) own/hold foreign property with a total “cost” of more than cdn $100,000 (T1135).
b) own/hold an interest in a foreign company (T1134), or
c) deal with a non-resident trust (T1142) as follows:

(i) Loaned or transferred funds or property to a non-resident trust in 2020 or

(ii) Received funds or property during the year from (or was indebted to) a non-resident trust under which I was a beneficiary.

These reporting requirements are:

YES ____ * applicable to me/us,

and I will/have disclose/disclosed all relevant information to you for compilation of the relevant forms;
____ * but filing of this form on my behalf is not requested; or

NO ____ * not applicable to me/us. (According to the information you provided, you did not hold foreign property at any time
in 2020 with a total cost of more than cdn $100,000. If this information is incorrect, please respond immediately as
failure to disclose this information could result in a penalty.)

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Basic Fees/payment term

 $200.00 for each basic personal income tax return (T1 Jacket) plus, generally, $25 for each additional schedule based on
complete and final information (i.e. no follow-up time required).
 Additional time required to follow up on any specific information for the purposes of (a) tax research and (b) compilation
of supplementary information will be charged on the basis of time spent at rates ranging from $170 to $350 per hour
respectively.
 Consultation time will be charged at $250 an hour, where applicable.
 Preparation of schedules required under the foreign reporting rules (eg. New T1135) will be charged based on time spent
at an average rate of $170 per hour.
 $85 for LLN Partners LLP CPA to receive, review, compares and analyzes any discrepancies in the Notice of Assessment (i.e.
mailing address c/o LLN Partners LLP CPA ). (optional)
 All fees owing are to be settled at the time I pick up my T1(s). Any amounts outstanding will be charged interest at 21% per
annum.

General terms

You will prepare the necessary federal and provincial income tax returns with supporting schedules. You may also at an additional fee
provide me with other tax advice or services as I may request or you may recommend to me.

The Rules of Professional Conduct of the Organization of Chartered Professional Accountants prohibit you from being associated with
any tax return where you have concerns as to whether there are any errors or omissions in respect of reportable taxable income.

In addition to our own personal consequences, I understand that there are also severe civil penalties under the Income Tax Act for
misrepresentations by tax professionals arising from the preparation of client tax returns. Therefore, it is a fundamental term of this
engagement that I fully comply with all of the responsibilities that I agree to assume as set out below.

The arrangements outlined in this letter will continue in effect from year to year unless changed by you.

My responsibilities

You will not audit, review or otherwise attempt to verify the accuracy or completeness of any information I provide to you. It is my
responsibility alone to provide you with accurate and complete information necessary to prepare my personal income tax return.

I confirm that all sources of income will be disclosed, all deductions were reasonably incurred to earn income, and all credits to be
claimed by me are supported by receipts. All details of the business use of a vehicle, the business use portion of a home, and other such
details that I provide to you are reasonable and supported by usage logs and other evidence. I agree that all information, income and
deduction items that I provide to you to be included in my tax return will be, to the best of my knowledge, correct and complete.

In particular, with respect to the specific items listed below, I agree that I will provide to you all relevant evidence of, or otherwise
inform you of the following for the year:

 All business income (including commission, farming, rental property or professional income).
 All income and benefits from employment, whether or not they are on T4 slips.
 Any other income from any investment, regardless of whether or not payment or documentation of this income is
contained in a T3 or T5 slip received by me.
 All details of dispositions of a capital nature, and their costs.

If I owned real estate or other property or capital assets outside of Canada during the year, it may be necessary for me to declare such
ownership in my tax return. I confirm that I will provide you with the correct and complete information with regards to ownership of, or
beneficial interests in any foreign property or assets and I will fully disclose the related foreign income. Otherwise I shall confirm that I
did not, at any time in the year, own or hold beneficial interests in any foreign property. See page 4 for additional representation by me.

I hereby make the following representation:

1. I confirm that the information, which I have given you, is accurate and complete.

2. When my return is completed, I will review it and all attachments carefully for any inaccuracy or omission.

3. I understand that I am responsible for the accuracy and completeness of the return.

4. I will file the completed T1 on or before April 30, 2021, unless arrangements are made for you to file the return on my behalf.

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 5. I understand that if my personal tax return is assessed incorrectly by Canada Revenue Agency (“CRA”) because of a calculation
or input error made by you, you will, without charge, assist me in making the necessary changes.

6. I have provided you with all necessary information relating to my 2020 worldwide income for the year for the purpose of
preparing my 2020 T1.

7. I understand that if I left Canada during 2020, I am deemed to have disposed of my world assets at fair market value on the
date of departure. I will provide you with the necessary information to determine the applicable taxes.

8. I understand that any and all information, which I provide to you, will be held in strictest confidence. I understand that my
personal information will not be disclosed to anyone outside your firm or used by anyone in your firm other than those who are
involved in preparing my tax return, except: a) with my consent, b) as authorized by the Personal Information Protection Act or
other law, or c) as authorized under the Bylaws and Rules of Professional Conduct of the Organization of Chartered Professional
Accountants of BC (e.g. for practice inspections).

9. I consent for you to use my personal income tax information in the preparation of tax returns for other family members.

10. I understand that CRA provides the option to correspond by e-mail and accordingly, if I desire to use this option, I will provide
my preferred e-mail address for personal tax information to your firm.

11. I also understand that CRA has discontinued mailing refund cheques and will only provide direct deposits to my bank account.
Accordingly, I have provided my preferred bank account for direct deposits from CRA.

Limitation of liability

If I have any doubt as to the appropriateness of including within my tax return any expense or other item as set out above, I shall
identify these concerns to you in writing so that you may properly advise me. Otherwise, I expressly acknowledge and agree that you
shall have absolutely no liability, in contract, tort, negligence or otherwise in the preparation of my income tax return for any income
taxes, penalties, interest or costs or other damages or loss incurred by me as a result of any error in my representations and disclosures
that I have agreed to as set out above.

I also agree to hold harmless and indemnify you from any penalty or costs arising pursuant to Section 163.2 of the Income Tax Act
(commonly known as “Civil Penalties”) as a consequence of false or otherwise incorrect information supplied by me or my agents to you
for the purpose of providing any taxation services to me, including but not limited to tax planning or the preparation and filing of
income tax returns on my behalf.

I agree that any and all claims I may have against you or your professional staff arising out of all services provided to me by you, whether
in contract, negligence, or otherwise known to law, shall be regarded as one claim and any liability to me shall be limited to the amount
of 2 times the fee paid for the services.

I expressly agree that I will not bring any proceedings in any court of any jurisdiction advancing any claim against your individual
professional staff or employees.

I expressly agree that any liability your firm may have to me shall not be joint and several with any other party, but shall be several, and
limited to the percentage or degree of your fault in proportion to the fault or wrongdoing of all persons who contributed to the loss.

I agree that your liability for all claims that I may have or bring in connection with the professional services rendered arising out of or
ancillary to this agreement shall absolutely cease to exist after a period of four (4) years from the date of:

(a) performance of this engagement;

(b) the completion of the preparation of any tax filing with any government authority;
(c) suspension or abandonment of this engagement; or
(d) termination of our services pursuant to this agreement,

whichever shall occur first, regardless of whether I was aware of the potential for making a claim against you within that period.
Following the expiration of the aforesaid period, I agree that neither I, my agents nor assigns shall make any claim or bring any
proceeding against you and your firm.

Specifically, you will not assume any liability for:

i) omissions or errors arising from my failure to provide you with all of the information, or
ii) additional taxes resulting from assessments or re-assessments of my return or time required to respond to such assessments or
re-assessments whether by your firm or another firm.

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 Other Matters

I understand that my personal income tax return may include the following statement “Prepared without audit or review from
information provided by the taxpayer” along with your firm name identified as the preparer of my tax return.

If the income tax return contains any business or rental forms or schedules for which you compile the figures, you will include with such
forms or schedules a “Notice to Reader” report in the following form:

NOTICE TO READER

On the basis of information provided by management, we have compiled this tax return and the attached
schedules for the year ended December 31, 2020. We have not audited, reviewed or otherwise attempted
to verify the accuracy or completeness of such information. We have not performed an audit or a review
engagement in respect of such information and accordingly, we express no assurance thereon. Readers are
cautioned that these statements may not be appropriate for their purposes.

If I wish you to electronically file my income tax return, I will be required to execute the appropriate forms required by the CRA before
you may do so.

I will not mail or deliver to the CRA, or instruct you to electronically file my tax return, until I have reviewed my proposed tax return and
confirmed that to the best of my knowledge, all income and deductions, of which I have advised you, have been included. If I have any
doubt as to my ability to come to this conclusion, I will request that you review and verify with me each of the pages and schedules
forming my personal tax return. I agree to maintain all of my personal records and documentation arising out of this engagement for a
period of at least four (4) years following completion of my personal tax return. I may use your office address as the mailing address for
Canada Revenue Agency (CRA) with respect to assessments and/or queries. If I choose this option, you will forward to me copies of any
communication received with recommendations for the disposition of matters requiring response.

If I choose to use my own address as the mailing address, I will immediately provide you with copies of any correspondence I receive
from the CRA. In many cases, deadlines apply for a response to the CRA, and if not met, proposed assessments or re-assessments may
be issued or opportunities to challenge issues may be lost. I will let you know my preference regarding the mailing address at the time I
deliver the information for preparation of my return, so that you may indicate my preference when preparing my tax return.

All working papers and materials created by you in the course of this engagement shall at all times remain your exclusive property.
In the event that I am a party to any legal proceedings or you are otherwise required, whether by my consent or under compulsion of
law, to provide documentation and evidence in respect of such proceedings, I agree that in addition to paying you for your professional
time expended at your normal hourly rates, that I will wholly indemnify and hold you harmless for any legal fees and disbursements you
may reasonably incur in order to respond to such requests and provide such evidence.

I will only use your name with your consent and I agree that any information to which you have attached a communication be issued
with that communication unless otherwise agreed to by you.

I understand that you will, at my request, consider to undertake any other work to assist me in meeting my financial goals or needs. The
limitations of your liability as set out above, under the heading Limitation of Liability, shall apply equally to all additional work undertaken
by you.

I understand and agree that the foregoing sets out the terms of your engagement. I also understand that you can discuss these terms
further with me at any time; particularly should my requirements change in the future. Once again, the arrangements outlined in this
letter will continue in effect from year to year unless changed by you.

The Proceeds of Crime (Money Laundering) and Terrorist Financing Act places legal requirements on LLN Partners LLP CPA to report
transactions that may be suspicious of being related to a money laundering or terrorist financing offence. It also requires your firm to
report large cash transactions that exceed $10,000, the cross-border of currency or monetary instruments that exceed $10,000, and
whether you are in possession or control of property that is considered terrorist property. Finally, the Act requires your firm to ascertain
the identity and existence of clients and other entities. To meet these obligations, LLN Partners LLP CPA may have to report information
about me and people related to me that might otherwise be confidential. The reporting of this information may place me and your firm
in a conflict of interest. Should such a conflict arise, your firm may be required to withdraw from this engagement. We understand that
your firm will do everything in your power to avoid such conflicts and that only information that is required will be disclosed. I hereby
acknowledge this legal requirement placed upon your firm and the potential conflict of interest that may arise as a result of it. I also
hereby authorize your firm to release and disclose information related to me when required by statute to do so.

19 February 2021
LLN T1 Engagement Letter

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