Bill 107, Taxpayers' Bill of Rights, 1998

Versions

B107_E

Bill 107 1998

An Act to amend the Income Tax Act and the Retail Sales Tax Act to provide for taxpayers' rights

Her Majesty, by and with the advice and consent of the Legislative Assembly of the Province of Ontario, enacts as follows:

Income Tax Act

1. The Income Tax Act is amended by adding the following section:

Taxpayers' rights

49.1 (1) If the Government of Ontario has entered into a collection agreement, a taxpayer, on request, is entitled to receive from the Minister complete and accurate information about this Act and the rights and obligations that it creates for taxpayers as a group.

Courteous treatment

(2) In performing the duties and exercising the powers of the Provincial Minister in collecting taxes payable under this Act by a taxpayer, the Minister shall ensure that the taxpayer is treated fairly and with courtesy and respect for the taxpayer's dignity.

Retail Sales Tax Act

2. The Retail Sales Tax Act is amended by adding the following section:

Taxpayers' rights

15.2 (1) In this section,

taxpayer" means any person who is liable to pay tax under this Act.

Information

(2) On request, a taxpayer is entitled to receive from the Minister complete and accurate information about this Act and the rights and obligations that it creates for taxpayers as a group.

Courteous treatment

(3) In performing duties and exercising powers in collecting taxes payable under this Act by a taxpayer, the Minister and an agent mentioned in section 10 or 11 shall treat the taxpayer fairly and with courtesy and respect for the taxpayer's dignity.

Agents

(4) Nothing in subsection (3) makes the Minister responsible for the actions of agents mentioned in section 10 or 11.

COMMENCEMENT AND SHORT TITLE

Commencement

3. This Act comes into force on the day it receives Royal Assent.

Short title

4. The short title of this Act is the Taxpayers' Bill of Rights, 1998.

EXPLANATORY NOTE

The Bill amends the Income Tax Act and the Retail Sales Tax Act to provide the following rights for taxpayers:

1. Taxpayers are entitled to receive complete and accurate information about the Income Tax Act from the federal Minister who collects taxes payable under it and complete and accurate information about the Retail Sales Tax Act from the provincial Minister who collects taxes payable under it.

2. Taxpayers are entitled to be treated fairly and with courtesy and respect for their dignity when a Minister or an agent of the Minister collects taxes payable under the two Acts from them.

Office of the Legislative Assembly of Ontario

Toronto, Ontario, Canada.