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Simply put, the obligations of a Canadian taxpayer are to respect tax legislation and do all the things required by such legislation and by the CRA in the time frame required. This means that taxpayers must file returns and pay their taxes when required to do so, and cooperate with the CRA’s requests for information during the course of an audit or investigation, unless the investigation is criminal in nature, in which case the taxpayers may avail themselves of the Canadian Charter of Rights and Freedoms against self-incrimination and unreasonable search and seizure.

As long as Canadian taxpayers honestly and diligently discharge their duties to the CRA (which includes keeping all documents for the CRA if that time comes), they usually have nothing to fear. However, if a taxpayer runs into trouble, or has a fire that destroys his or her documents, he or she may be in for a rough ride — regardless of how honest and diligent he or she has been.