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Some of the taxpayers' rights come from statutes such as the Canadian Charter of Rights and Freedoms and the Income Tax Act. Certain other rights come directly from the Taxpayer Bill of Rights.

Put forth in 2007, the Taxpayer Bill of Rights includes a series of 15 rights that in theory (and not always in practice) are supposed to be guaranteed to each taxpayer. Some of these come directly from statute, such as the right to relief from interest and penalties that arise due to extraordinary circumstances, while other rights, such as the right to expect the CRA to be accountable, are service-related rights, complaints about which are overseen by the Taxpayers’ Ombudsman.

According to the Taxpayer Bill of Rights poster available from the CRA, you have the right —

• to receive entitlements and to pay no more and no less than what is required by law;

• to service in both official languages;

• to privacy and confidentiality;

• to a formal review and a subsequent appeal;

• to be treated professionally, courteously, and fairly;

• to complete, accurate, clear, and timely information;

• as an individual, not to pay income tax amounts in dispute before you have had an impartial review;

• to have the law applied consistently;

• to lodge a service complaint and to be provided with an explanation of the CRA’s findings;

• to have the costs of compliance taken into account when administering tax legislation;

• to expect the CRA to be accountable;

• to relief from penalties and interest under tax legislation because of extraordinary circumstances;

• to expect the CRA to publish its service standards and report annually;

• to expect the CRA to warn you about questionable tax schemes in a timely manner; and

• to be represented by a person of your choice.