Bill C-266
If you have any questions or comments regarding the accessibility of this publication, please contact us at accessible@parl.gc.ca.
SUMMARY
The purpose of this enactment is to confirm the rights of taxpayers and provide a fairer balance in dealings between taxpayers and the Canada Revenue Agency.
It establishes an Office for Taxpayer Protection, headed by an officer of Parliament to be known as the Chief Advocate. The role of the Office is to help taxpayers assert the rights set out in this enactment.
The Income Tax Act is amended to provide, for greater certainty, that where a taxpayer has cooperated with the Minister of National Revenue and has provided a reasonable explanation, the burden of proof is on the Minister to show that tax is to be paid.
Also available on the Parliament of Canada Web Site at the following address:
http://www.parl.gc.ca
http://www.parl.gc.ca