P2012-ND-21

The Organization contracts with an Accounting Firm (?AF?) for the provision of accounting services. The AF prepared a T4 summary on the Organization?s behalf. The T4 summary was placed into an envelope and mailed by the AF to the Canada Revenue Agency (?CRA?) on January 27, 2012. On May 30, 2012, the CRA contacted the Organization and said that the CRA had not received the Organization?s T4 summary. The Receptionist confirmed that the envelope was mailed on January 27, 2012.