Tax Rights
CRA audits, payment plans, objections and appeals, taxpayer relief, privacy, and GST/HST credits under Canadian tax law.
Covered in this guide:
If the CRA assesses you for tax you don't owe, you have 90 days to file a Notice of Objection under section 165 of the Income Tax Act. If that fails, the Tax Court of Canada hears informal appeals up to $25,000 designed for self-represented taxpayers. The Voluntary Disclosures Program lets you fix past errors without penalty, and section 220(3.1) lets CRA waive penalties in cases of hardship or CRA delay. Quebec residents file separately with Revenu Quebec.
Key Laws
Income Tax Act
R.S.C. 1985, c. 1 (5th Supp.)
Personal and corporate income tax, deductions, credits
Excise Tax Act
R.S.C. 1985, c. E-15
GST/HST rules, input tax credits, rebates
Tax Court of Canada Act
R.S.C. 1985, c. T-2
Independent court for tax disputes
Taxpayer Bill of Rights
CRA administrative commitment (16 rights)
Service standards, fairness, and privacy commitments
Canada Pension Plan Act
R.S.C. 1985, c. C-8
CPP contributions, retirement and disability benefits
CRA Audits
An audit is the CRA exercising its powers under sections 231.1 and 231.2 of the Income Tax Act to review your records and confirm you reported income and deductions correctly. It is not, by itself, an...
Payment Plans
If you owe and you can't pay in full, the CRA will almost always work with you on a payment arrangement — discretionary authority that runs through section 220(3.1). The agency would rather collect ov...
Objections and Appeals
If you disagree with an assessment or reassessment, you can file a Notice of Objection under section 165. This is the formal first step — and the one most people miss because the deadline is short.For...
Taxpayer Relief
Subsection 220(3.1) gives the CRA the power to cancel or waive penalties and interest. The program goes by "taxpayer relief" — older filings still call it the "fairness provisions."...
Privacy and Information
The CRA's confidentiality duty is criminal, not aspirational. Section 241 of the Income Tax Act makes unauthorised disclosure of taxpayer information a criminal offence — and that has real teeth in ca...
GST/HST Credits and Benefits
The GST/HST Credit is a tax-free quarterly payment meant to offset the GST burden for low- and modest-income households. Payments land in July, October, January, and April.The Canada Child Benefit (CC...