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Taxpayer Bill of Rights

May 2007

The Canada Revenue Agency (CRA) operates on the fundamental belief that taxpayers are more likely to comply with the law if they have the information and other services that they need to meet their obligations. These obligations may include paying taxes or providing information.

We also want to make sure you receive all of your entitlements and that you understand and can exercise your rights. These rights are described and defined in the Taxpayer Bill of Rights.

The Taxpayer Bill of Rights describes and defines fifteen rights, which are a combination of statutory and service rights. Statutory rights are codified in the legislation we administer and a legislated right to redress generally accompanies them. Examples of statutory rights you have include: the right to receive entitlements and to pay no more and no less than what is required by law; the right to service in both official languages; the right to privacy and confidentiality; and the right to a formal review and a subsequent appeal.

Service rights, on the other hand, govern our relationship with you. Service rights afforded to taxpayers by the CRA include the right to be treated professionally, courteously and fairly; and the right to complete, accurate, clear and timely information. They represent a pledge from the CRA to service quality. Service rights are enforceable through administrative redress mechanisms, such as the CRA - Service Complaints initiative and, if required, through the Taxpayers' Ombudsman.

Taxpayer rights have been evolving since 1985 when Perrin Beatty, the National Revenue Minister at the time, introduced a publication titled "Declaration of Taxpayer Rights." Several factors such as new tax laws and the changing environment in which businesses and taxpayers operate were some of the catalysts behind these new expanded and enhanced taxpayer rights.

Commitment to Small Business

In addition to the fifteen rights that apply to all taxpayers, the Taxpayer Bill of Rights also has a five-part Commitment to Small Business. The five commitments made to small businesses acknowledge the importance of small business as the engine of growth in the Canadian economy. These commitments also complement the Government's pledge to create a competitive, dynamic, business environment in which Canadian businesses will thrive. They recognize the role the CRA can play in minimizing the compliance burden, specifically the amount of paperwork involved in complying with the tax system.

Accountability

For the Taxpayer Bill of Rights to be effective, taxpayers must be assured that the rights described in it will be upheld by the CRA. Rights that are legislated under Canada's tax laws have avenues of redress built into the legislation. For example, if you disagree with the amount of tax on your assessment, you have the right to file a formal appeal to the Tax Court of Canada.

However, good service cannot be legislated. The CRA also wants to ensure that taxpayers have access to recourse if they feel their service rights have not been upheld. In 2007, the CRA will be implementing two new initiatives to ensure that taxpayers have avenues of redress for service-related complaints.

CRA - Service Complaints and the Taxpayers' Ombudsman

The CRA is implementing a new complaint resolution process called CRA - Service Complaints, which is designed to complement the CRA's appeals and problem resolution programs. Taxpayers will first be encouraged to use existing channels to resolve any service issues. If they are still unsatisfied, taxpayers can file a complaint with the CRA - Service Complaints. The CRA will report on the service complaints initiative in its Annual Report to Parliament, thus holding itself accountable to Parliament and to all Canadians.

Later this year, the CRA will be adding a second layer of accountability to enforce the service rights spelled out in the Taxpayer Bill of Rights. The Taxpayers' Ombudsman will be the final level of review when a taxpayer feels a service right has not been respected. As an independent and impartial officer, the Taxpayers' Ombudsman will support the Government of Canada's priorities of stronger democratic institutions, increased transparency and accountability, and fair treatment to all Canadians.

The Taxpayers' Ombudsman, the Taxpayer Bill of Rights and the new CRA - Service Complaints initiative will work together to enhance the CRA's accountability and provide individuals and businesses with renewed assurance that they will be treated fairly, equitably and with respect by the CRA.

More information

Visit the CRA Web site for more information about the:

• News release: Canada's New Government announces Taxpayer Bill of Rights and Taxpayers' Ombudsman
• Questions and answers
• Taxpayer Bill of Rights: cra.gc.ca/rights
• Taxpayers' Ombudsman: cra.gc.ca/ombudsman

This document is also available for download in PDF format.

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Date modified:

2014-12-03