Twelve Rules that Protect the Tax Collector

Tax rules protect the Tax Collector. They are not intended to protect taxpayers. Taxpayers who do not comply with the rules lose all their rights. There is no Charter protection for taxpayers.

Rule 1: Taxpayers must voluntarily self-assess their tax liability and file their tax returns without demand or notice according to the timelines set out in the Income Tax Act (ITA).

The Canada Revenue Agency (“CRA”) will check returns for mathematical accuracy and ensure that they comply with statutory requirements. For example, the Minister will compare an individual’s tax return with information slips that his employer or investment dealer files in tax reporting slips.

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