Know Your Taxpayer Rights: An Overview of the Taxpayer Bill of Rights – A Complete Guide by a Montreal CPA Firm Near You

Introduction

Most Canadians don’t realize that they have 15 legally recognized rights when dealing with the Canada Revenue Agency (CRA). These rights—outlined in the Taxpayer Bill of Rights—protect you from unfair treatment, unreasonable delays, privacy violations, and abusive collection practices. Understanding these rights empowers you to respond confidently to CRA reviews, audits, collections, and appeals. This guide explains each right in clear terms, why it matters, and how to use it to protect yourself or your business.

Legal and Regulatory Framework

The Taxpayer Bill of Rights is a formal policy instrument recognized under federal administrative law. It governs CRA conduct during assessments, audits, appeals, and collections. Although it does not override tax legislation, the Bill of Rights is enforceable through:

• CRA internal complaint processes

• The Taxpayer Ombudsperson

• Judicial review in the Federal Court
  CRA agents must comply with these rights when interacting with taxpayers.

Key Court & Policy Insights

Courts regularly reinforce fairness obligations. In Hickman Motors v. Canada, the Supreme Court highlighted procedural fairness in CRA decision-making. In Stemijon Investments v. Canada, the Court acknowledged CRA’s duty to treat taxpayers fairly during audits. The Office of the Taxpayer Ombudsperson has published systemic reports demonstrating recurring CRA failures in communication, delays, and service. Together, jurisprudence and policy confirm taxpayers have powerful rights—even against CRA.

Overview of the 15 Taxpayer Rights

Right 1: To Receive Entitlements and Pay Only What is Required

You have the right to be assessed fairly and pay only the correct amount of tax—no more, no less.

Right 2: To Service in Official Languages

CRA must communicate with you in English or French.

Right 3: To Privacy and Confidentiality

CRA must protect your personal and financial information.

Right 4: To a Formal Review and Appeal

You have the right to dispute CRA decisions through objections, appeals, and Tax Court.

Right 5: To Be Treated Professionally and Courteously

CRA must act respectfully—abusive or rude interactions violate this right.

Right 6: To Complete, Accurate, Clear, and Timely Information

CRA must communicate clearly and respond properly to your inquiries.

Right 7: To Prompt Processing of Accounts

CRA must assess returns and process refunds without unnecessary delay.

Right 8: To Lodge a Service Complaint

If service is poor, you may file an internal CRA complaint.

Right 9: To Courtesy and Consideration During Collections

CRA must consider your circumstances and hardship when collecting.

Right 10: To Have the Law Applied Consistently

CRA must treat similar situations similarly.

Right 11: To Expect CRA to be Accountable

CRA must explain decisions and document its work.

Right 12: To Relief from Penalties and Interest

You may request Taxpayer Relief for circumstances beyond your control.

Right 13: To be Warned About Potential Tax Avoidance Schemes

CRA must warn taxpayers about risky or fraudulent tax schemes.

Right 14: To be Represented or Not Represented

You may deal with CRA yourself or appoint a representative (CPA, lawyer).

Right 15: To Have a Complaint Resolved Promptly

Service complaints must be handled without unreasonable delays.

What CRA Must Not Do

CRA cannot:

• Harass or intimidate you

• Threaten unjustified enforcement action

• Delay assessments without cause

• Deny you the opportunity to dispute

• Share your information improperly

• Act arbitrarily during audits
  Violations can be challenged through the Ombudsperson or Federal Court.

How to Use Your Rights During CRA Interactions

During Audits

Request clear instructions, reasonable timelines, and proper explanations. Challenge unfair requests.

During Collections

Demand consideration of financial hardship (Right 9). Request payment arrangements.

During Appeals

Ensure Appeals conducts an independent review (Right 11).

During Service Issues

File a service complaint or escalate to the Taxpayer Ombudsperson.

During Taxpayer Relief

Invoke Right 12 for penalties and interest cancellation.

Documentation That Helps Assert Your Rights

Keep:

• CRA letters

• Email communication

• Telephone logs

• Notices of Assessment/Reassessment

• Evidence of hardship

• Evidence of unreasonable delays
  Clear documentation strengthens your ability to challenge CRA misconduct.

When CRA Violates Your Rights

You may:

• File an internal service complaint

• Escalate to the Taxpayer Ombudsperson

• Request reassignment of an auditor

• File for judicial review at the Federal Court

• Seek assistance from a CPA or tax lawyer
  Courts take fairness and procedural rights seriously.

Common Misunderstandings

Taxpayer Rights do not override tax law.
Taxpayer Rights do not reduce tax owing.
Taxpayer Rights do not stop collections by themselves.
They protect how CRA must treat you—not how much tax you owe.

Mackisen Strategy

At Mackisen CPA Montreal, we ensure CRA respects your rights in every interaction. We challenge auditors who act outside policy, escalate service failures, request reassignment, defend clients through objections and appeals, and document every procedural issue for potential judicial review. Our goal is to ensure fair, lawful, respectful treatment.

Real Client Experience

A Montreal taxpayer received an apology and corrected assessment after CRA ignored documented evidence; a business owner had an aggressive auditor replaced; a senior had months of delayed refunds resolved through an Ombudsperson complaint; a family regained CCB benefits after CRA misapplied documentation rules.

Common Questions

Can CRA violate my rights? Yes, and it happens—but you can fight it. Does the Taxpayer Bill of Rights cancel tax? No. Can I refuse an unreasonable request? Yes—especially if outside CRA policy. Should I get help? Strongly recommended when rights are being violated.

Why Mackisen

With more than 35 years of combined CPA experience, Mackisen CPA Montreal protects taxpayers by ensuring CRA upholds the Taxpayer Bill of Rights in all interactions. We hold CRA accountable and secure fair, transparent outcomes.