Bill C-266 (Historical)

Taxpayers' Bill of Rights Act

An Act to confirm the rights of taxpayers and establish the Office for Taxpayer Protection

This bill was last introduced in the 39th Parliament, 2nd Session, which ended in September 2008.

This bill was previously introduced in the 39th Parliament, 1st Session.

Sponsor

Joy Smith  Conservative

Introduced as a private member’s bill. (These don’t often become law.)

Status

Outside the Order of Precedence (a private member's bill that hasn't yet won the draw that determines which private member's bills can be debated), as of Oct. 16, 2007
(This bill did not become law.)

Summary

This is from the published bill.

The purpose of this enactment is to confirm the rights of taxpayers and provide a fairer balance in dealings between taxpayers and the Canada Revenue Agency.
It establishes an Office for Taxpayer Protection, headed by an officer of Parliament to be known as the Chief Advocate. The role of the Office is to help taxpayers assert the rights set out in this enactment.
The Income Tax Act is amended to provide, for greater certainty, that where a taxpayer has cooperated with the Minister of National Revenue and has provided a reasonable explanation, the burden of proof is on the Minister to show that tax is to be paid.

Elsewhere

All sorts of information on this bill is available at LEGISinfo, an excellent resource from the Library of Parliament. You can also read the full text of the bill.

Taxpayers' Bill of Rights ActRoutine Proceedings

May 8th, 2006 / 3:10 p.m.


See context

Conservative

Joy Smith Conservative Kildonan—St. Paul, MB

moved for leave to introduce Bill C-266, An Act to confirm the rights of taxpayers and establish the Office for Taxpayer Protection.

Mr. Speaker, I rise to give first reading to my private member's bill entitled, an act to confirm the rights of taxpayers and establish the office for taxpayer protection.

The purpose of the legislation is to confirm the rights of taxpayers and provide a fairer balance in dealings between taxpayers and the Canada Revenue Agency. It would establish an office for taxpayer protection, headed by an officer of Parliament to be known as the chief advocate. The role of the office would be to assist taxpayers to assert the rights enumerated in this enactment.

When a taxpayer provides reasonable explanations, the burden of proof would be on the Minister of Revenue to show that the tax is to be paid.

The legislation is a direct genesis of a policy passed at a Conservative Party of Canada policy convention in March 2005. I ask all members to support the legislation.

(Motions deemed adopted, bill read the first time and printed)