Learn more about your rights as a Canadian taxpayer and what you can expect when you deal with the Canada Revenue Agency (CRA).
You have the right to…
- Receive entitlements and to pay no more and no less than what is required by law.
- Service in both official languages
- Privacy and confidentiality
- Formal review and a subsequent appeal
- Be treated professionally, courteously, and fairly
- Complete, accurate, clear and timely information
- As an individual, not to pay income tax amounts in dispute before you have had an impartial review
- Have the law applied consistently
- Lodge a service complaint and to be provided with an explanation of our findings
- Have the costs of compliance taken into account when administering tax legislation
- Expect us to be accountable
- Relief from penalties and interest under tax legislation because of extraordinary circumstances
- Expect us to publish our service standards and report annually
- Expect us to warn you about questionable tax schemes in a timely manner
- Be represented by a person of your choice
- 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…
- Administering the tax system in a way that minimizes the costs of compliance for small businesses
- Working with all governments to streamline service, minimize cost, and reduce the compliance burden
- Providing service offerings that meet the needs of small businesses
- Conducting outreach activities that help small businesses comply with the legislation we administer
- 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.