Boris Davidkov Email & Phone Number

Ottawa, Ontario, Canada

Dexado Accounting and Tax is a Professional Corporation registered with CPA Ontario www.dexado.ca. We provide the following services in Ottawa:- Small Business Accounting - including the compilation of Financial Statements, Corporate and Personal Tax Return Preparation, Tax Planning and CRA Audit Protection;- Cloud Accounting - real-time accounting and cloud-based bookkeeping with Quickbooks and Xero;- CRA Audit Assistance - representation by a Formal CRA Auditor;- Tax Disputes Resolution and Objection of Notices of Reassessment;- Voluntary Disclosure Assistance;- Tax Planning and Business Advisory;- Accounting System Setup;

Ottawa, Ontario, Canada

• Reviewed the referrals received from civil audit and other government departments;• Interviewed witnesses involved in the civil audit;• Prepared and updated monthly investigations plans;• Reviewed audit working papers, audit reports, and all information received from a civil audit to detect fraudulent schemes that indicated tax evasion;• Conducted open source searches to determine changes in assets and liabilities during the investigation period;• Performed Net Wort analysis to establish the quantum of unreported income and the tax evaded; • Created and used advanced functions in Microsoft Excel to extract the description and amount from taxpayers’ bank statements and converted it to a data format;• Analyzed data from bank statements using pivot tables and determined the amounts of the personal expenditures and change of assets and liabilities of the taxpayers and their corporations;• Performed Net Wort analysis to establish the quantum of unreported income and income tax evaded;• Utilized IDEA software to identify business expenses claimed in multiple entities;• Utilized i2 Analyst’s Notebook and prepared timelines to visualize and analyze the critical events during the income tax audit to determine the point where civil examinations became a criminal investigation;• Created, used and shared with co-workers Excel macros for cross-referencing and hyperlinking between investigation working papers and source documents;• Prepared case development proposal and preliminary reports explaining the findings and recommendations;• Participated in searches of the business locations and personal residences of the taxpayers under criminal investigation;• Assisted in other investigations in fulfilling the legal requirement to disclose all relevant information, documents, and materials to the taxpayer and their counsel;

Calgary, Alberta, Canada

• Conducted desk reviews of corporate and shareholder tax returns;• Interviewed taxpayers and their representatives to understand the nature of the taxpayers’ business and record-keeping systems;• Developed audit plans;• Conducted Risk Assessment and review of Internal Control of the taxpayer’s business;• Reconciled financial statements to the taxpayer’s records;• Performed Indirect Verification Tests, known as IVI Tests, required by the audit manual as Bank Deposits Analysis, Source and Application of Funds, Withdrawals and Ratios Analysis;• Used Net Worth, Bank Deposits Analysis and Projections as IVI re-assessment techniques in cash businesses where the business books and records were not complete or inadequate;• Included in shareholders’ income as shareholder’s benefits the amount of the income appropriated from the corporation and the personal expenses claimed as a business expense;• Disallowed the expenses which were not incurred to earn business income;• Included in the income the Taxable Capital Gains and recapture of capital cost allowance claimed in regards to the disposition of capital assets; • Prepared working papers, audit and penalty recommendation reports, and letters to describe and support audit findings and audit adjustments;• Used Idea software for data extraction, summarization, appending, and sampling of the general ledger of the taxpayer;• Explained audit findings with the taxpayers and reviewed their representation to the audit adjustments; • Used Microsoft Excel functions, formulas, Pivot Tables, and Visual Basic code to prepare forms for data entry and modules for the analysis of the deposits and withdrawals. This module was used in SME Calgary TSO to automate the process of Bank Deposits and Withdrawal Analysis and to support Net Worth Working Papers• Created Excel application for audit file management which later was used to review the efficiency and effectiveness of the Income Tax Auditor;