Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Principal Issues: The taxpayer's tax and public policy concerns regarding a proposed mega-quarry.
Position: The Ontario Ministry of Natural Resources is responsible for administering the Aggregate Resources Act and, therefore, the taxpayer may choose to bring his concerns to the attention of the office of that Ministry.
XXXXXXXXXX
Dear XXXXXXXXXX:
The Honourable James M. Flaherty, Minister of Finance, sent me a copy of your correspondence about a proposed mega-quarry in Melancthon Township. Please accept my apology for the delay in replying.
You are concerned about the proposed mega-quarry from a tax perspective. The confidentiality provisions of the Income Tax Act prevent me from discussing information from a taxpayer’s file without his or her written authorization. As you are not an authorized representative of any party involved in the proposed mega-quarry, I can provide you only with the following general information.
The Government of Canada is committed to maintaining the integrity and fairness of Canada’s income tax system. This system is based on self-assessment, where taxpayers volunteer the facts about their income, determine their deductions and credits, and calculate their taxes payable. While there is a high degree of public compliance with the law, the Canada Revenue Agency (CRA) can maintain this system only by continually examining tax returns.
To make sure taxpayers comply with the law, the CRA runs various review and enforcement programs that examine all categories of tax returns and selects files for audit based on impartial criteria using risk assessment techniques.
You are also concerned about the factors being considered when reviewing the proposed mega-quarry’s application under the Aggregate Resources Act. The CRA is responsible for administering income tax legislation as enacted by Parliament and cannot go beyond the provisions of the Income Tax Act. The Ontario Ministry of Natural Resources is responsible for administering the Aggregate Resources Act; therefore, you may want to bring your concerns to the attention of the Honourable Michael Gravelle, Minister of Natural Resources for Ontario, by calling 416-314-2301 or by writing to Suite 6630, Whitney Block, 99 Wellesley Street West, Toronto ON M7A 1W3.
I appreciate the opportunity to respond to your concerns.
Yours sincerely,
Gail Shea, P.C., M.P.
c.c.: The Honourable James M. Flaherty, P.C., M.P.
Minister of Finance
House of Commons
Ottawa ON K1A 0A6
Mr. David Tilson, M.P.
Dufferin–Caledon
House of Commons
Ottawa ON K1A 0A6
Lori Carruthers
613-957-2113
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