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.
Rule 2: The Minister will send the taxpayer a Notice of Assessment, which determines the amount of tax, if any, that the taxpayer owes. The assessment is deemed to be made on the day that it is mailed or electronically transmitted. The CRA can post the Notice to the taxpayer’s My Account or My Business Account and, once uploaded, it is considered “available” to the taxpayer.
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