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Learning About Taxes
Course introduction
Module 1: Basics of Taxation
Module 2: Tax-Filing Process
Module 3: Roles and Responsibilities
- Introduction
- Taxpayer's responsibilities
- Rights of taxpayers
- Objections and appeals
- Taxpayer Relief
- Compliance
- Summary
- Quiz 3
Module 4: Complete a Basic Tax Return
Supplements

Module 3: Roles and Responsibilities

The taxpayer's responsibilities

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While the CRA is responsible for collecting income tax, individuals also have responsibilities. These responsibilities include:

paying the correct amount of tax each year on time;
filing a tax return each year by the deadline;
giving the CRA the information necessary to assess the tax return for the year; and
getting help when necessary.

Most taxpayers have to file a tax return for each year by April 30 of the next year. There are some exceptions, which are explained in the General Income Tax and Benefit Guide and on the CRA Web site. Taxpayers who owe money to the CRA have to attach a payment to the tax return. Once the CRA receives the tax return, it has to verify the taxpayer's calculation. For more information, see tax return filing due dates in 2007.

To make the system efficient and easy to enforce, the CRA also relies on people other than taxpayers. These people, including employers, banks, corporations that pay interest or dividends, and people making payments to non-residents of Canada, have a responsibility to report and send payments to the CRA.

The taxpayer's responsibilities

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