BILL C-495

Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

(a) to be provided with a plain English or French version of any provision of the Income Tax Act on request to the Department;

(b) to be given the opportunity to provide a general explanation of a matter regarding a tax liability before being subjected to an audit of the matter or a requirement to produce receipts and other records to document the matter;

(c) to have assessments, appeals and other procedures related to tax liability dealt with expeditiously;

(d) to receive any information in the possession of the Department that shows or tends to show that the taxpayer may be entitled to a refund of tax paid or a reduced assessment of tax owing;

(e) to confidentiality of all information provided by or respecting the taxpayer to the Department, except as may be necessary for the administration of the Income Tax Act, and authorized by law;

(f) to complain about the conduct of or a communication from any employee of the Department and to receive an explanation of it from the employee's supervisor, and if necessary, to complain further to the Chief Advocate;

(g) to refuse to provide information that is not required for the administration of the Income Tax Act or any other Act;

(h) not to bear the onus of proving that tax is not payable;

(i) to appoint counsel or an agent as a representative at any meeting that deals with liability to pay tax under the Income Tax Act and to record, without notice, the proceedings of any such meeting;

(j) not to be assessed interest or a penalty on tax found to be owing unless the taxpayer has deliberately evaded the payment of the tax;

(k) in cases where the taxpayer has acted in good faith, to reasonable, negotiated terms of payment of taxes owing so as to avoid undue hardship;

(l) in cases where the taxpayer has acted in good faith, to receive the assistance of the Office in settling terms of payment so as to avoid undue hardship to the taxpayer and the taxpayer's dependants and employees;

(m) to be subjected to steps to recover tax owing, including the seizure of property or freezing of assets, only if it is first shown that such steps are necessary to ensure payment of taxes owing, and to have the steps taken in a manner that protects the interests of the taxpayer's dependants and employees; and

(n) to receive the assistance of the Chief Advocate in the protection of the rights enumerated in paragraphs (a) to (m).

(a) to assist and advise taxpayers to enable them to hold and enforce the rights enumerated in section 3;

(b) to assist and provide representation or counsel for taxpayers in the representation of their position with respect to tax liability to the Department in cases where the Chief Advocate believes that the taxpayer's position is correct and that the taxpayer will otherwise have to incur unreasonable expense to represent the position;

(c) to make investigations and hold inquiries respecting the manner in which the Department deals with one or more taxpayers; and

(d) to conduct public hearings at least once in every five years to receive public comment on the functioning of this Act and any need for amendment to it.

(a) such funds as may be appropriated to the purpose by Parliament; and

(b) fees and charges established pursuant to section 7.

(a) the Office assists the taxpayer both within and outside the circumstances described in paragraphs 6(1)(a) to (c);

(b) it is not practicable to sever the services provided within the circumstances described in paragraphs 6(1)(a) to (c) from those outside those circumstances; and

(c) the imposition of a fee or charge would not cause undue hardship to the taxpayer.

(a) recommendations made by the Chief Advocate pursuant to section 9 during the year and the response of the Minister to each;

(b) without revealing the identity of any individual taxpayer, an outline of any proposal made by the Chief Advocate pursuant to section 10, in a case where the proposal was not accepted by the Department or was not acted on within a reasonable time; and

(c) the result of any public hearings held pursuant to paragraph 6(1)(d).

(a) the taxpayer has fully cooperated with the Minister in providing all records, documents and information that the Minister reasonably demands and that are reasonably relevant to the establishment of tax liability of any taxpayer under this Act, and

(b) the taxpayer advances a reasonable explanation of the financial transactions in issue,