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Canada Revenue Agency
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About the Taxpayer Bill of Rights

The Taxpayer Bill of Rights is a set of fifteen rights confirming that the Canada Revenue Agency (CRA) will serve taxpayers with a high degree of accuracy, professionalism, courteousness and fairness. The Taxpayer Bill of Rights will make it easier for you to understand what you can expect in your dealings with us; that you will be treated fairly under clear and established rules, and that you can look forward to high standards of service in all your interactions with us.

The Taxpayer Bill of Rights also includes the CRA Commitment to Small Business, a five-part statement through which the CRA undertakes to support the competitiveness of the Canadian business community by ensuring that interactions with the CRA are as effective and efficient as possible. These commitments complement the Government of Canada's pledge to create a competitive and dynamic business environment in which Canadian businesses will thrive.

The CRA operates on the fundamental belief that taxpayers are more likely to comply with the law if they have the information and other services they need to meet their obligations. While we are committed to raising awareness of your obligations, we also want to make sure you receive all of your entitlements and that you clearly understand and can exercise your rights.

The CRA is committed to respecting your rights. If you are not satisfied with the service you receive from the CRA, you may lodge a complaint with the CRA - Service Complaints and you will be provided with an explanation of our findings. If you are not satisfied with the outcome of our review, you may lodge a complaint with the Taxpayers' Ombudsman, a position to be filled later this year.

You may find more information about these two redress initiatives by visiting the CRA – Service Complaints and the Taxpayers' Ombudsman pages on the CRA Web site.

View the full text of the Taxpayer Bill of Rights and the Commitment to Small Business, including a description of each right, on our Taxpayer Bill of Rights page.

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