Taxpayer Bill of Rights | FBC, Canada's Farm & Small Business Tax Specialist

Taxpayer Bill of Rights

You have the right to...

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

Commitment to Small Business

The Canada Revenue Agency (CRA) is committed to...

  1. Administering the tax system in a way that minimizes the costs of compliance for small businesses
  2. Working with all governments to streamline service, minimize cost, and reduce the compliance burden
  3. Providing service offerings that meet the needs of small businesses
  4. Conducting outreach activities that help small businesses comply with the legislation we administer
  5. Explaining how we conduct our business with small businesses

For more information and a detailed description of each right and commitment, visit the CRA website at cra.gc.ca/ombudsman.

"Without continual growth and progress, such words as improvement, achievement, and success have no meaning." — Benjamin Franklin