The Canada Revenue Agency has acknowledged its so-called Taxpayer Bill of Rights is “non-binding,” reinforcing criticism from federal judges who have repeatedly ruled the document offers Canadians no actual legal protections.Blacklock's Reporter says the admission appeared in an internal CRA report evaluating services for small businesses, where the agency described the Taxpayer Bill of Rights as a voluntary guideline rather than an enforceable set of protections.“The Canada Revenue Agency is guided by the non-binding Taxpayer Bill Of Rights,” the report stated.Introduced in 2007, the Taxpayer Bill of Rights promises Canadians they will be treated “professionally, courteously and fairly” and receive “accurate, clear and timely information” from tax officials.However, the document was never passed by Parliament as legislation and carries no legal authority.Complaints filed under the policy are handled internally through the office of the Taxpayer Ombudsman, which lacks the power to issue binding orders against the CRA.The issue has attracted growing scrutiny following repeated audits and court decisions criticizing the agency’s handling of taxpayer information.Last October, Auditor General Karen Hogan reported CRA call centre agents frequently provided inaccurate information to Canadians seeking tax advice.According to the audit, responses to general tax questions were correct only 17% of the time.Despite the findings, CRA commissioner Bob Hamilton told MPs at a Commons public accounts committee hearing the agency is not financially liable when Canadians suffer losses after relying on incorrect information from tax officials.“We have certain processes in place,” Hamilton testified..Conservative MP pressed Hamilton on whether taxpayers or the government should bear responsibility for costly CRA mistakes.“Who is going to pay for the mistake you made, the honest citizen or the Canada Revenue Agency?” Deltell asked.“It is a problem,” Hamilton replied.Federal courts have also dismissed attempts by taxpayers to rely on the Bill of Rights in legal disputes with the CRA.In a 2024 ruling, Federal Court Justice Allyson Whyte Nowak concluded the document amounted to little more than a service pledge with “no force of law.”“The Federal Court has no power to enforce the Taxpayer Bill Of Rights,” she wrote.Tax Court Justice Gaston Jorré reached a similar conclusion in a separate case, stating the document’s title itself was misleading.“Notwithstanding its name the Taxpayer Bill Of Rights is not a law and does not give rise to legal rights,” Jorré wrote.“It is more in the nature of an aspirational document.”The judge added the government should likely consider renaming the policy altogether to avoid misleading taxpayers into believing they possess enforceable rights against the CRA.
