Tax Experts, My @$$

So I realize I have been a little reticent about writing blogs, aka story time, and I am feeling a little guilty.  As a result I am taking time away from that most wonderful time of the year, yah I am referring to tax filing season, to tell you about my latest knock down drag ‘em out with the CRA. 
 
I had a client referred to me that had been through an audit.  Now I should point out that it was really an “office exam”, which means that the client never met the auditor, and everything was done via mail or by dropping stuff off with the auditor.  I will also point out that I am showing great self-restraint by not putting the word auditor in quotes every time I use it, because I really want to.  Once I explain what transpired you will fully understand the degree of restraint I am showing.
 
The client was being audited for employment expenses.  I will give you the facts and some explanation, hopefully without putting you to sleep.  Employment expenses must be supported by the following: T2200 signed by the employer, receipts for expenses, and a mileage logbook to support vehicle use.  The purpose of this is to allow employees that operate on commission and/or employees that operate away from the employers’ place of business to claim out of pocket expenses.  In English, if you use your own vehicle to travel around for the employer, and/or pay for things on behalf of your employer, you are entitled to deduct those expenses.  There are a few other technicalities I would like to share, but I see that several of you are nodding off, so I will move on with the story.
 
The client provided all the above listed items to the auditor.  The client also provided signed letters on letterhead from the companies that he worked for which stated that he was required to perform his duties out of the office (he is a sales rep).  So what is the problem?  Well, the auditor chose to ignore the documents and essentially discounted them as being fake or unreliable.  The last time I checked, auditors can’t just ignore something just because they don’t like it.  If the T2200 is singed and properly filed out the auditor has to accept it unless there is proof, let me say this clearly, there MUST BE PROOF, that the documents are incorrectly filed out or forgeries, in order to ignore them.  I can tell you they were not fake.
 
So the auditor disallowed all the employment expenses.  Now I will add one other point that I left out when I saw you guys falling asleep earlier.  The T2200 includes a section where the employer details amounts paid to the employee as an allowance for things like vehicle use.  If the allowance is included in income by the employer (put on the employees T-4 Slip) then according to the Income Tax Act, the expenses are deductible (yes I am oversimplifying, but I am seeing droopy eyelids again). 
 
So let me summarize, even though the client had all the documents, had T-2200’s signed which showed that the employee was paid an allowance (employers don’t just hand out extra money for shits and giggles) which was included in income, the auditor chose to ignore all the evidence and even the way the Tax legislation works.
 
What is really irksome about this situation is that the client is in my office paying me to fight a fight that he should not have had to fight.  Now I like money as much as the next person, but I feel extremely guilty when I am being paid to do something that the CRA should have dealt with at the audit stage.  The client would not have needed my services if the CRA would have done their job and applied the legislation properly.  So once again, let’s say it together, “the tax experts got it wrong”.  Now I love what I do, but I really wish I was rich enough that I could just do it for free.  Since we all know that will never happen my second wish would be that the CRA not screw up such obvious things.  I don’t mind getting paid to fight for grey items or areas that are not clear, but it makes me feel dirty when someone has to pay me to fight shear unadulterated stupidity.