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 WHAT IS THIS TAXPAYER'S BILL OF RIGHTS?
The Taxpayer Bill of Rights is a set of fifteen rights confirming that the Canada Revenue Agency (CRA) will serve taxpayers with a high degree of accuracy, professionalism, courteousness and fairness. The Taxpayer Bill of Rights will make it easier for you to understand what you can expect in your dealings with us; that you will be treated fairly under clear and established rules, and that you can look forward to high standards of service in all your interactions with us. The Taxpayer Bill of Rights also includes the CRA Commitment to Small Business, a five-part statement through which the CRA undertakes to support the competitiveness of the Canadian business community by ensuring the interactions with the CRA are as effective and efficient as possible. These commitments compliment the Government of Canada's pledge to create a competitive and dynamic business environment in which Canadian businesses will thrive. The CRA operates on the fundamental belief that taxpayers are more likely to comply with the law if they have the information and other services they need to meet their obligations. While we are committed to raising awareness of your obligations, we also want to make sure you receive all of your entitlements and that you clearly understand and can exercise your rights. The CRA is committed to respecting your rights. If you are not satisfied with the service you receive from the CRA, you may lodge a complaint with the CRA - Service Complaints and you will be provided with an explanation of our findings. If you are not satisfied with the outcome of our review, you may lodge a complaint with the Taxpayers Ombudsman.
Actual Bill of Rights 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
amount 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 the 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.
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