Dear Sir/Madam:

As usual, I have overpaid my remittances in an effort to avoid the punitive penalties attracted by underpayments or late payments.  This year, the adjusted Summary total is $***** less than I paid.  Most of this surplus can be attributed to the large  credit that was transferred to my 2011 account from 2010 from THAT year’s errors. 

To be honest, however, I actually did account for this credit, but then made a duplicate remittance for September’s payroll.   I did not realize this until I was totalling up all the remittances for 2011 and at that point I realized we would be having this conversation.  

Anyway, the remaining difference is just a few hundred dollars, and as far as I am concerned, the Receiver General can keep it so that I don’t hear from you on this subject again.  

Please do not make me list my deductions, remittances as per payroll records, and remittances according to my bank records.  There are differences which cannot be explained except by the words “human error”.  These differences, however small, will only disturb you as much as they disturb me.  At the end of the day, we should focus on the fact that I have paid too much, and as is always the case with Revenue du Canada, that money is as good as gone.  

This year, I cannot blame the discrepancy on not having an accountant.  I have had three accountants in succession, and except for the first, they  seem as baffled by the figures and equations as I am.  There are notes in my files from the accountants, who all write in the same style, and the conclusion is always that the payments were too much and there seems to be no reason for it.

Anyway, if another cheque will solve this problem, I will happily send it.  Meanwhile, I offer this letter.

Respectfully,