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What are Your Taxpayer Rights During a Reassessment

21
Nov, 2024

Did you know that as a taxpayer, you have a set of important rights that safeguard you during a CRA reassessment? If you are like most Canadians, you are most likely unaware of all 16 of these rights, and how they protect you. 

But do not worry! At Taxpayer Law, we are here to clear the air and ensure that you fully understand the rights you have, so you can confidently navigate the complexities of the tax process.

Let’s Take a Look At Your Rights During a Reassessment

Whether you are facing a reassessment or simply want to know more about your taxpayer rights, understanding them is your first step towards a fair and just experience. Here is an overview of your taxpayer rights during reassessment:

Right to Receive Entitlements and Pay the Correct Amount

You have the right to receive the benefits and credits you’re entitled to and pay no more than what the law requires during a CRA reassessment.

Right to Service in Both Official Languages

You can communicate with the CRA and receive taxpayer legal support in either English or French.

Right to Privacy and Confidentiality

Your personal and financial information must be protected by the CRA during any CRA reassessment.

Right to a Formal Review and Appeal 

If you disagree with a CRA reassessment, you have the right to a formal review and appeal to resolve the issue.

Right to Be Treated Fairly and Professionally

During a CRA audit or reassessment, you deserve courteous and fair treatment from CRA employees.

Right to Accurate and Timely Information 

The CRA must provide you with complete, accurate, and timely information during any taxpayer reassessment.

Right Not to Pay Disputed Tax Before a Review

If you are disputing a CRA reassessment, you do not have to pay the disputed amount until an impartial review is complete.

Right to Consistent Application of the Law

The CRA must apply tax laws consistently during your CRA reassessment to ensure fairness.

Right to Lodge a Service Complaint

If you feel mistreated or your CRA reassessment is handled poorly, you can file a service complaint for review.

Right to Consideration of Compliance Costs

The CRA must consider the time, effort, and cost to comply with tax laws during your CRA reassessment.

Right to Expect Accountability

You have the right to expect the CRA to be accountable for its decisions regarding your tax affairs and any reassessment.

Right to Relief from Penalties Due to Extraordinary Circumstances

You may request relief from penalties or interest during a CRA reassessment if extraordinary circumstances prevented compliance.

Right to Published Service Standards

The CRA must publicly share its service standards and report its performance results annually.

Right to Be Warned About Questionable Tax Schemes

The CRA must inform you of any questionable tax schemes that could impact your CRA reassessment.

Right to Choose Representation

You can choose a representative to assist you during a CRA reassessment or audit, while maintaining responsibility for your tax matters.

Right to File a Complaint Without Fear of Reprisal

You can file a complaint or request a formal review during a CRA reassessment without fearing retaliation from the CRA.

Involving a tax lawyer can make a significant difference in navigating the complexities of tax disputes, ensuring your  taxpayer rights during reassessment are protected. When you are dealing with a CRA reassessment or just have questions about your tax obligations, our experienced tax lawyers are here to help.

Contact us today to see how we can provide personalised taxpayer legal support for your situation.

Igor Kastelyanets

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