Taxpayers' Bill of Rights, 1998 Hastings, John — Bill 107 (36th Parliament, 2nd Session)

Bill 107, 36-2

Ontario — Bills

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Bill 107, Taxpayers' Bill of Rights, 1998

Hastings, John

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[36] Bill 107 Original (PDF)

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.

Copyright © 1998

Office of the Legislative Assembly of Ontario

Toronto, Ontario, Canada.

Date Bill stage Activity Committee

December 17, 1998

First Reading

Carried

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Document details

Collection	Ontario — Bills
Citation	Bill 107, 36-2
Type	bill
Volume / chapter	p36 s2 bill 107 html
Language	en
Format	html
Source	PROVINCIAL
Identifier	75a3e3a7cc00373dd4be515657c155c038e680df

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