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The Taxpayer Bill of Rights includes 15 rights, plus 5 new commitments for small businesses. Taxpayers now have the right to
The CRA has outlined a commitment to small businesses, which includes being committed to:
Canada’s New Government is creating the position of the Taxpayers’ Ombudsman to enhance accountability and service to the public, and provide taxpayers with assurance that they will be treated fairly and with respect. The Ombudsman is expected to be operational by fall 2007, and will operate independently and at arm’s length from the CRA. Taxpayers who are unsatisfied with the action or response from the CRA may request the Taxpayers’ Ombudsman, to undertake an independent review.
Taxpayers’ Ombudsman responsibilities include:
 | Considering whether or not CRA officials have properly handled a service complaint in cases where taxpayers feel they have not been treated fairly or appropriately; |
| Providing advice to the Minister of National Revenue about service-related matters in the CRA (including submitting an annual report to the Minister, which will be tabled in Parliament); |
| Identifying and reviewing systemic and emerging service-related issues that have a negative impact on taxpayers; |
| Providing information to taxpayers about the complaint resolution mechanisms within the CRA. |
In addition to introducing these two new measures, the CRA will now track the types and number of complaints received through a new service complaints process, and will increase awareness among Canadians on how to complain to the CRA.
These new measures build on the work done by Canada’s New Government to strengthen Canada’s democratic institutions, increase transparency and accountability, and ensure fair treatment to all Canadians.
The following sections describes some of the various types of redress available.
If you think CRA has misinterpreted the facts or applied the law incorrectly, you have the right to object to most:
| income tax assessments and reassessments; and |
| determinations and re-determinations of the goods and services tax/harmonized sales tax (GST/HST) credit and the Canada Child Tax Benefit (CCTB). |
Filing an objection is the first step in the formal process of resolving a dispute. You can file an objection by:
| writing to the Chief of Appeals at your tax services office or tax centre; |
In all cases, you have to provide the reasons for the disagreement as well as all the relevant facts and documentation.
Filing an appeal to the courts
If you disagree with their decision resulting from an objection, you can appeal your assessment or determination to the Tax Court of Canada, either under the Informal Procedure or the General Procedure.
| the Informal Procedure, you can apply to the Federal Court of Appeal for a judicial review of the Tax Court of Canada judgment. |
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| Joel Hoffman is the tax litigator at Hoffman & Associates and if necessary will represent you at the Informal Procedure. However before going to court, Joel always attempts to resolve the issue at the Justice Department and thus avoiding having to go to court. |
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| the General Procedure, you can appeal the Tax Court of Canada judgment to the Federal Court of Appeal, and a Federal Court of Appeal judgment to the Supreme Court of Canada, with that court's permission. |
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| At this court level you may either represent yourself and/or be represented by a lawyer. |
Amounts owing that are under a formal review
In most cases, you do not have to pay income tax amounts that are in dispute until you have had a formal review by the CRA or, if you have filed an appeal, until the Tax Court of Canada issues its decision or you withdraw your appeal. In addition, if you file an objection, and have previously paid an amount towards an assessment or reassessment, you may request that we repay the amount you have paid that is in dispute. If you are entitled to a repayment, CRA will first apply the amount to reduce or clear any other amounts you owe that are not in dispute. CRA will refund the remainder.
It is important to note that interest charges apply during any period that an amount in dispute is not paid.
If you think CRA has misinterpreted the facts or applied the law incorrectly, you have the right to object to most assessments and reassessments of the goods and services tax (GST) and the harmonized sales tax (HST). Filing an objection is the first step in the formal process of resolving a dispute. To file an objection:
Filing an appeal to the courts
If you disagree with our decision resulting from an objection, you can appeal your assessment or determination to the Tax Court of Canada, either under the Informal Procedure or the General Procedure. If you are not satisfied with the judgment of the Tax Court of Canada and you have used:
| the Informal Procedure, you can apply to the Federal Court of Appeal for a judicial review of the Tax Court of Canada judgment. |
| the General Procedure, you can appeal the Tax Court of Canada judgment to the Federal Court of Appeal, and a Federal Court of Appeal judgment to the Supreme Court of Canada, with that court's permission. |
If you think CRA has misinterpreted the facts or applied the law incorrectly, you have the right to appeal most assessments and rulings related to the Canada Pension Plan (CPP) and Employment Insurance (EI). Filing an appeal is the first step in the formal process of resolving a dispute.
Filing an appeal to the courts
If you disagree with the Minister's decision, you have the right to file an appeal to the Tax Court of Canada. You can also apply to the Federal Court of Appeal for a judicial review of the Tax Court of Canada judgment and appeal a Federal Court of Appeal judgment to the Supreme Court of Canada, with that court's permission.
If you think we have misinterpreted the facts or applied the law incorrectly, you have the right to object to an assessment or determination of excise taxes and special levies. Filing an objection is the first step in the formal process of resolving a dispute.
Filing an appeal to the courts
If you have filed an objection and disagree with the Minister's decision about your objection, you have the right to file an appeal to the Canadian International Trade Tribunal (CITT). You can appeal the CITT decision to the Federal Court - Trial Division. It is also possible to bypass the CITT process and appeal directly to the Federal Court - Trial Division. You can appeal the Federal Court - Trial Division's decision to the Federal Court of Appeal. In turn, you can challenge this ruling through the Supreme Court of Canada, with that court's permission.
If you think that CRA has misinterpreted the facts or applied the law incorrectly, you have the right to request a review of most customs seizures, penalty assessments, and ascertained forfeitures. You don't need a special form to request a review. Just write your request and send it to:
| the customs office where the seizure took place or the notice of penalty or ascertained forfeiture was issued (the address is on the form); or |
| to your nearest customs office. |
Filing an appeal to the courts
If you disagree with CRA's decision, you can appeal the decision to the Federal Court of Canada - Trial Division. You can appeal the Federal Court - Trial Division's decision to the Federal Court of Appeal. This ruling can, in turn, be challenged through the Supreme Court of Canada, with that court's permission.
CRA may re-determine or further re-determine the tariff classification, value for duty, and origin you have reported for your shipment. In most cases, CCRA has four years from the date of accounting to issue a re-determination.
Filing an appeal to the courts
If you disagree with the Commissioner's decision, you have the right to appeal to the Canadian International Trade Tribunal (CITT). You can appeal a CITT judgment to the Federal Court of Appeal. This ruling can, in turn, be challenged through the Supreme Court of Canada, with that court's permission.