Best Option Staffing Solutions (also known as B.O.S.S.), a Brampton, Ontario-based full service staffing agency providing staffing solutions to the transportation, manufacturing and warehousing sectors, filed an NOI on April 27, listing $2.0MM in liabilities. The company had retained the services of a purportedly licensed accountant to do its accounting, including statutory filings with CRA. In the summer of 2017, CRA requested and completed an audit as a result of what appeared to be unusually high Input Tax Credits ("ITCs") reported on the company's HST filings. The audit resulted in an increase in HST payable of approximately $2.0MM for the period of January 2014 to March 2017. It is alleged that the accountant manipulated the sales and ITCs on the HST returns filed with CRA, artificially reducing the company's liability compared to what it was presented. Surplus funds were believed to have been kept by the accountant. BDO is the proposal trustee. Speigel Nichols Fox is counsel to the company.