The Taxpayer Bill of Rights

As a taxpayer domiciled within the jurisdiction of Canada, it is incumbent upon you to recognize that your statutory entitlements transcend merely the obligation to remit taxes. Instituted in the year 2007, the Taxpayer Bill of Rights serves to augment the Canada Revenue Agency’s (CRA) commitments towards enhancing both accountability and transparency in its administrative proceedings. This seminal document delineates a suite of sixteen cardinal rights, in addition to proffering a pledge comprising five distinct commitments specifically tailored towards the small business sector.

A thorough comprehension of these rights not only facilitates a deeper understanding of the CRA’s avowed principles—namely, professionalism, respect, integrity, and collaboration—but also delineates the standard of conduct to which you are entitled in your interactions with this governmental entity. It is imperative, therefore, for all taxpayers to familiarize themselves with these rights, thereby ensuring that their engagements with the CRA are informed by a comprehensive awareness of their legal entitlements and the obligations of the CRA.

The following are your rights as a taxpayer.

1. You have the right to receive entitlements and to pay no more and no less than what is required by law.
2. You have the right to service in both official languages.
3. You have the right to privacy and confidentiality.
4. You have the right to a formal review and a subsequent appeal.
5. You have the right to be treated professionally, courteously, and fairly.
6. You have the right to complete, accurate, clear, and timely information.
7. You have the right, as an individual, not to pay income tax amounts in dispute before you have had an impartial review.
8. You have the right to have the law applied consistently.
9. You have the right to lodge a service complaint and to be provided with an explanation of our findings.
10. You have the right to have the costs of compliance taken into account when administering tax legislation.
11. You have the right to expect us to be accountable.
12. You have the right to relief from penalties and interest under tax legislation because of extraordinary circumstances.
13. You have the right to expect us to publish our service standards and report annually.
14. You have the right to expect us to warn you about questionable tax schemes in a timely manner.
15. You have the right to be represented by a person of your choice.
16. You have the right to lodge a service complaint and request a formal review without fear of reprisal.

This information is for discussion purposes only and should not be considered professional advice. There is no guarantee or warrant of information on this site and it should be noted that rules and laws change regularly. You should consult a professional before considering implementing or taking any action based on information on this site. Call our team for a consultation before taking any action. ©2024 Shajani CPA.

Shajani CPA is a CPA Calgary, Edmonton and Red Deer firm and provides Accountant, Bookkeeping, Tax Advice and Tax Planning service.