ec21eb43   
   XPost: can.general, can.politics, ott.general   
   From: campbell@neotext.ca   
      
   On Tue, 14 Sep 2010 07:39:22 -0700, Alan Baggett wrote:   
      
   > Canadian Taxpayers Require Bill of Rights :CRA SOTW   
   >   
   > Taxpayers require Bill of Rights   
   >   
   > Vern Krishna, Financial Post · Wednesday, Sept. 8, 2010   
   >   
   > A Bill of Rights typically entrenches rights into the law so that   
   > individuals can enforce them through the legal process.   
   >   
   > Unlike Americans -- who have their Taxpayer Bill of Rights codified in   
   > the Internal Revenue Code--Canadian taxpayers do not have equivalent   
   > legal protection. Although the government has said that taxpayers have   
   > rights and that "the CRA take these rights seriously," neither the   
   > Conservatives nor the Liberals have enacted taxpayer rights into law.   
   > Why?   
      
   Because the entirety of the CRA's operations are extra-legal,   
   and have no basis in law.  Canadians are beholden to pay what   
   taxes the government requires, but the collectors are purely   
   criminal.   
      
   Dhu (apologize or go to hell)   
      
   >   
   > The history of tax law is laced with battles over taxpayer rights. King   
   > John's penchant for increasing feudal taxation in England without   
   > consulting his Lords precipitated the creation of the greatest   
   > constitutional document -- Magna Carta -- in 1215. The grievances of a   
   > poll tax on all males and females over the age of 15 caused the   
   > Peasant's Revolt in 1381.   
   >   
   > Hume's History of England captures the drama of the event: "The first   
   > disorder was raised by a blacksmith in a village of Essex. The tax-   
   > gatherers came to this man's shop while he was at work; and they   
   > demanded payment for his daughter, who he asserted to be below the age   
   > assigned by the statute. One of these fellows offered to produce a very   
   > indecent proof to the contrary, and at the same time laid hold of the   
   > maid: which the father resenting, immediately knocked out the ruffian's   
   > brains with his hammer."   
   > To be sure, the techniques of the modern tax collector are more   
   > dignified, but not necessarily more sensitive.   
   >   
   > Taxpayer rights are not a high priority with Canadians until they get   
   > into a skirmish with the tax authorities. Then rights become a hot-   
   > button topic. Pierre Trudeau sacrificed enshrining property rights in   
   > the Charter of Rights and Freedoms because of Saskatchewan's resistance   
   > to their inclusion. The provincial NDP government was concerned that the   
   > inclusion of property rights in the Charter would inhibit their power to   
   > tax and expand government intrusion into their economy.   
   >   
   > The Conservatives, in opposition in 1984, created a Task Force to study   
   > the behaviour of the tax authorities. The Task Force documented its   
   > conclusions of the tax collectors' proclivity towards oppressive and   
   > insensitive conduct in its report: "What we heard disturbed us deeply.   
   > We were distressed by the fear with which ordinary Canadians greet a   
   > call from the tax department, a fear that is sometimes cultivated by   
   > Revenue Canada...."   
   > "The complexity of the many provisions affecting lower-income Canadians   
   > often causes serious resentment.... These taxpayers can least afford the   
   > costly professional assistance needed to defend their rights.   
   >   
   > "Another factor that undermines the rights of ordinary Canadians is the   
   > sweeping powers given to the Department. In some cases, they are even   
   > greater than the powers of the police."   
   >   
   > Later that year, the Conservative government -- by then in power --   
   > issued a statement, impressively titled the "Declaration of Taxpayer   
   > Rights." However, it did not enact the declaration as law, leaving   
   > taxpayers to hang on to a flimsy slogan.   
   >   
   > Apart from Charter restrictions on search and seizure, our courts   
   > consider the Income Tax Act essentially as a regulatory statute. Hence,   
   > for example, the courts support the reverse onus clause -- which deems   
   > the tax authority's assessment to be proper and correct unless the   
   > taxpayer proves it is not -- as convenient for the administration of the   
   > act.   
   >   
   > The latest version of the 15-point declaration is eloquent, but   
   > impotent. It gives taxpayers the right to:   
   >   
   > - Pay no more in taxes than required by law. - Service in English and   
   > French.   
   > - Privacy and confidentiality.   
   > - A formal review and an administrative appeal by the CRA. - Be treated   
   > professionally, courteously, and fairly. - Complete, accurate, clear,   
   > and timely information. - Not pay income tax amounts in dispute before   
   > an impartial review. - Have the law applied consistently.   
   > - Lodge a service complaint and be provided with an explanation of   
   > findings.   
   > - Have the costs of compliance taken into account when administering tax   
   > legislation.   
   > - Expect the CRA to be accountable.   
   > - Provide relief from penalties and interest under tax legislation   
   > because of extraordinary circumstances. - Expect that the CRA will   
   > publish service standards and report annually.   
   > - Expect that the CRA will warn taxpayers about questionable tax schemes   
   > in a timely manner.   
   > - Be represented by a person of his or her choosing.   
   >   
   > However, the 15 rights collectively confer minimal protection. The right   
   > to pay only what the law requires one to pay is a penetrating   
   > bureaucratic observation into the obvious. Canadians have enjoyed the   
   > right of constitutional taxation since 1917.   
   >   
   > The right to service in English and French and the right to privacy   
   > reflect existing law. Others "rights" -- for example, the right to   
   > professional, courteous and fair treatment -- restate duties that all   
   > public "civil" servants who live off taxpayer dollars should adhere to   
   > without a declaration.   
   >   
   > The relief from penalties and interest in extraordinary circumstances --   
   > the so-called "fairness provisions"--depend upon the CRA's discretion.   
   > The right of taxpayers to choose counsel is an important legal right --   
   > if only they could afford one.   
   >   
   > In 1984, the government proclaimed that the Declaration of Taxpayer's   
   > Rights strengthens Canada's democratic institutions and increases   
   > transparency and accountability for all Canadians. It is a pity that it   
   > did not entrench the rights in legislation. Is an unenforceable right a   
   > legal right?   
   >   
   > - Prof. Vern Krishna, CM, QC, FCGA, is tax counsel and a mediator and   
   > arbitrator at Borden Ladner Gervais and is executive director of the CGA   
   > Tax Research Centre at the University of Ottawa.   
   >   
   > ----------------------------------------------------------- Miss a Tax   
   > Tale Miss a lot!   
   > Visit the CRA SOTW Library at http://canada.revenue.agency.angelfire.com   
   > ------------------------------------------------------------ Alan   
   > Baggett – Tax Collector’s Bible   
      
      
      
      
      
   --   
   Duncan Patton a Campbell is Dhu >>> Ne Obliviscaris   
      
   --- SoupGate-Win32 v1.05   
    * Origin: you cannot sedate... all the things you hate (1:229/2)