CRA Motion

Private Member’s Motion: M-43

Standing Committee on Finance to Research and Report

on Establishing a Duty of Care Owed by CRA to Taxpayers

Pat Kelly, MP Calgary Rocky Ridge

That the Standing Committee on Finance be instructed to undertake a study to prepare and bring in a bill, and to report to the House on:

  1. the steps necessary to establish an enforceable duty of care between the Canada Revenue Agency (“CRA”) and individual taxpayers;
  2. the steps necessary to make the provisions of the Taxpayer Bill of Rights legally enforceable, such as by amending the Canada Revenue Agency Act to establish a duty of care owed by the employees of CRA to the taxpayer when performing duties and functions under all revenue related law, with the standard of care being defined as the rights contained in the Taxpayer Bill of Rights;
  3. the steps necessary to amend the Taxpayer Bill of Rights with the following changes:
    1. Right 4: add the requirement that CRA take reasonable and necessary steps to avoid frivolous, vexatious, malicious, and/or grossly negligent actions toward taxpayers;
    2. Right 8: add the requirement that information provided by CRA via any means, including but not limited to correspondence, telephone calls, and its website, be accurate, reliable, and in compliance with all applicable revenue law;
      1. add the requirement that information provided by CRA to taxpayers by telephone be followed, within a reasonable time, by the same advice in writing;
    3. Right 9: add the requirement that complaints about CRA’s service be addressed in a timely manner, add investigation and enforcement powers to the Office of the Taxpayers’ Ombudsman, including the power to dispense remedies to make a taxpayer whole in relation to the standard of care set out in the Taxpayers Bill of Rights;
    4. Or to add the additional rights mentioned in subsections i, ii, and iii above as new rights;
  4. the steps necessary to empower the Office of the Taxpayers’ Ombudsman to direct compliance with Tax Court rulings or formal decisions on specific cases;
  5. the steps necessary to impose reasonable limits on the rights forming the standard of care and duty of care created by the sections above;

That the Committee report to the House no later than December 15, 2017, provided that in its report, the Committee shall recommend the principles, scope and general provisions of the said bill and may include recommendations regarding legislative wording;

That the tabling of a report pursuant to this order shall be an order to bring in a bill based thereon; and when the Member for Calgary Rocky Ridge, in proposing a motion for first reading of a bill, states that the bill is in response to the recommendations contained in a report pursuant to this order, the second reading and subsequent stages of the bill shall be considered under Private Members’ Business and the bill shall be placed immediately at the bottom of the Order of Precedence of Private Members’ Business as a votable item in the name of the Member for Calgary Rocky Ridge.