Have any other Canadians reading this received recently a Notice of Adjustment of your 2010 declaration, which amounts to $2, $4 or $6 exactly? Saying a particular amount was "corrected" to the same amount in the non-refundable tax credit section, and that it changed things by a small amount, doubled for the provincial section?
If so, don't pay it, fight it. I sure as hell am, because I did not even declare the line item they say is incorrect - I submitted by telephone, and all subtotal and total section amounts are
automatically generated by the system.
And it seems that the system calculated by taking every subtotal and total and rounding to the
nearest dollar, while the by-hand revision rounded everything to the
lowest dollar.
The two systems cannot coexist; and in any case, both are the property and responsibility of the Revenue agency, so I'm completely not responsible - and they have a web page clearly indicating that I can fight it
"when [penalties] result primarily from CRA actions, including: (...) incorrect information provided to a taxpayer by the CRA; errors in processing". Both cases apply here, in my eye.
To fight it,
fill out this form and mail or fax it - I was told to the Sudbury office, but that doesn't work with the section on submitting your request from
this section of the site.
In conversation, the rep did tell me this was something that was happening a lot, so it really makes me believe someone reviewed using the wrong set of rounding rules. Which is still their fault. I ain't paying a cent.