SUMMARY

The purpose of this enactment is to establish the rights of taxpayers and provide a fairer balance in dealings between taxpayers and the Department of National Revenue.

It establishes an Office of Taxpayer Protection headed by an officer of Parliament to be known as the Chief Advocate. The role of the Office is to assist taxpayers to assert the rights of taxpayers enumerated in this enactment.

The Income Tax Act is amended to provide, for greater certainty, that where a taxpayer has cooperated with the Minister and provided reasonable explanations, the burden of proof is on the Minister to show that tax is to be paid.