This article provides an overview of taxpayers' rights in Canada. Following an overview of the sources of taxpayers' rights in Canada, it discusses basic rights of taxpayers during the process of tax administration, such as the right to information, to confidentiality, to privacy, and of appeals. It then examines taxpayers' rights under the Charter to equality, to freedom of conscience and religion, and to certainty of law. Finally, the article discusses the fairness legislation which was designed to provide relief to taxpayers in certain circumstances.
Available at: http://works.bepress.com/jinyan_li/111/