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The purpose of this enactment is to confirm the rights of taxpayers
and provide a fairer balance in dealings between taxpayers and the
Canada Customs and Revenue Agency.
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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.
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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.
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