Which of the following is true? A CPA who prepares tax returns for a fee:

		Should always aggressively claim all possible deductions and/or credits for a client
		Will be criminally charged if they assist a taxpayer with tax evasion
		Must register with the CRA and file the returns electronically if the CPA prepares more than 10 returns
		Will be subject to a $1,000 penalty for each return the CPA prepared where the taxpayer is found to have evaded taxes