Mr. Speaker, I will limit my remarks given the time available. I am very pleased to speak today on the hon. member's bill and his proposal to improve taxpayers rights. As much as I would like to support the bill, I find I am unable to because I do not believe it makes good public policy.
Who can argue with the broad principles that are articulated in the bill as they relate to taxpayers rights in their dealings with Revenue Canada? Like the hon. member who brought the bill forward, I too am a chartered accountant. I believe I understand some of the challenges and issues associated with tax law and tax administration. I suppose my experience working as a chartered accountant in Bermuda which is a known tax haven has perhaps influenced my view of the bill.
All taxpayers clearly have the right to be treated fairly and courteously when they interact with Revenue Canada, whether they are requesting information, arranging an audit, an interview or whatever. However, how many Canadians would support the creation of a new federal bureaucracy at a time of fiscal restraint, in particular when remedies are already available, as the hon. member for London West has described, through Canada's declaration of taxpayer rights and other mechanisms?
The department was one of the first organizations to inform taxpayers of their rights by preparing a declaration of taxpayer rights, which was published in 1985.
I will not go into the features of the declaration of taxpayer rights. However, it includes things such as the right to be presumed honest until proven otherwise, the right to appeal a decision, the right to privacy and confidentiality, and the right to an impartial review. There are softer provisions as well in the declaration of taxpayer rights, such as the right to courteous and considerate treatment, the right to be serviced in the official language of choice, the right to impartial application of the law and the right to complete and accurate information about the Income Tax Act.
These rights helped establish a balance between legality and practice. This is an important part of customer services as practiced by a number of private and public institutions.
Canada should be proud of the declaration of taxpayer rights. I am advised that since introducing the declaration in 1985 a number of other tax administrations have contacted Revenue Canada as they have developed their own declarations.
The creation of a taxation ombudsman would transfer the responsibility of taxpayer rights from the administration and its employees to an outside agent. What message would this send to all law-abiding taxpaying citizens? To those who are paying their fair share of taxes, would it be seen as further protection for those who evade tax and by doing so, place an unfair burden on those in our society who are paying their way?
While I recognize and respect the concerns of the hon. member for Durham, I believe that with Revenue Canada's declaration of taxpayer rights and the other quality service initiatives of the department we have achieved the appropriate balance between the rights of taxpayers and the rights of taxation administrators in Canada. For these reasons I will vote against Bill C-215.