Even if a taxpayer’s objection is denied by objections officers of Canada Revenue, he still has the right to appeal to the Tax Court of Canada.
Whether an individual is or is not a resident of Canada is, for tax purposes, a fundamental question. In Canada, a resident, within the meaning of taxation laws, must pay taxes on his worldwide-source income
Tax laws in Canada are based on the concept of residence. Continue reading
The Canada Revenue Agency is required by law to give a taxpayer a complete copy of his tax file.
It is true that under various laws respecting access to information, taxation authorities have the obligation to cooperate and to provide your file information to you. Many taxpayers are not aware of these provisions; however, they are of essential importance in a tax dispute.
A tax audit is the procedure whereby taxation authorities ensure a taxpayer’s legality and compliance with tax laws.
As the taxation system in Canada is based on the principle of self-assessment, it is important for taxation officers to have the possibility to audit a taxpayer’s accounting books, records and other such documents in order to ensure compliance with the law, including make sure that what is reported is a reflection of reality.