Summary of Charter Provisions with Corresponding Principles

ArticleFundamental Right or DutyCorollary Duty or Responsibility
5(1) Taxpayer Presumed Honest Honesty ( 4.A.10) Be Truthful (4.B.1)
Be Cooperative (4.B.3)
Take Due Care (4.B.7)
5(2) Integrity of the Tax system Integrity and Equality (4.B.1)
5(3) Taxpayer not to Misuse Charter Be Cooperative (4.B.3)
Comply with the Law (4.B.5)
Show Courtesy (4.B.9)
5(4) Pay Only Tax Required by Law Pay Correct Amount of Tax (4.A.7) Comply with the Law (4.B.5)
Take Due Care (4.B.7)
5(5) Ignorance of the Law no Excuse Comply with the Law (4.B.5)
Take Due Care (4.B.7)
Appropriate Assistance (4.A.5)
5(6) Relief of Interest Integrity and Equality (4.A.1)
Proportionality (4.A.9)
Comply with the Law (4.B.5)
Take Due Care (4.B.7)
5(7) Tax Laws Not to Discriminate or Punish Integrity and Equality (4.A.1)
5(8) Publicize Schemes That Will be Challenged Integrity and Equality (4.A.1)
Certainty (4.A.2)
Comply with the Law (4.B.5)
Take Due Care (4.B.7)
6(1) Taxpayer to Make Tax Filing Comply with the Law (4.B.5)
Comply Cross Border (4.B.10)
Appropriate Assistance (4.A.5)
Efficiency and Effectiveness (4.A.3)
6(2) Certify that Tax Filing True Be Truthful (4.B.1)
Take Due Care (4.B.7)
Provide Information (4.B.2)
Honesty (4.A.10)
6(3) Certify Information Provided True Be Truthful (4.B.1)
Take Due Care (4.B.7)
Provide Information (4.B.2)
Honesty (4.A.10)
6(4) Taxpayer Responsible for Advisor Retain Responsibility for Advisors (4.B.8)
Take Due Care (4.B.7)
Representation (4.A.8)
6(5) Taxpayer Required to Make One Tax Filing Efficiency and Effectiveness (4.A.3)
Integrity and Equality (4.A.1)
Provide Information (4.B.2)
Be Truthful (4.B.1)
6(6) Clear Information/Forms/Instructions Appropriate Assistance (4.A.5)
Efficiency and Effectiveness (4.A.3)
Comply with the Law (4.B.5)
Take Due Care (4.B.7)
6(7) Taxpayer to Use Forms Provided Efficiency and Effectiveness (4.A.3)
Comply with the Law (4.B.5)
Appropriate Assistance (4.A.5)
6(8) Taxpayer to Make Payment of all Taxes Make Payment (4.B.4)
Comply Cross Border (4.B.10)
Pay Correct Amount of Tax (4.A.7)
6(9) No Refund Offsets of Tax Integrity and Equality (4.A.1)
7(1) Provide Assessment Integrity and Equality (4.A.1)
Certainty (4.A.2)
Appeal and Dispute Resolution (4.A.4)
7(2) Show Tax Calculation on Assessment Integrity and Equality (4.A.1)
Certainty (4.A.2)
Appeal and Dispute Resolution (4.A.4)
Appropriate Assistance (4.A.5)
7(3) Sufficient Assessment Detail Integrity and Equality (4.A.1)
Certainty (4.A.2)
Appeal and Dispute Resolution (4.A.4)
Appropriate Assistance (4.A.5)
7(4) Show Interest and Penalty Calculation Integrity and Equality (4.A.1)
Certainty (4.A.2)
Appeal and Dispute Resolution (4.A.4)
Appropriate Assistance (4.A.5)
7(5) Provide Appeal Rights Integrity and Equality (4.A.1)
Appeal and Dispute Resolution (4.A.4)
Appropriate Assistance (4.A.5)
Comply with the Law (4.B.5)
8(1) Taxpayer to Cooperate with Audit Be Cooperative (4.B.3)
Provide Information (4.B.2)
Be Truthful (4.B.1)
Maintain Records (4.B.6)
Show Courtesy (4.B.9)
Comply Cross Border (4.B.10)
Proportionality (4.A.9)
8(2) Taxpayer to Give Only Factual Information Integrity and Equality (4.A.1) Provide Information (4.B.2)
Maintain Records (4.B.6)
Comply Cross Border (4.B.10)
8(3) Notification of Audit Scope Efficiency and Effectiveness (4.A.3)
Certainty (4.A.2)
Representation (4.A.8)
8(4) Provide Only Relevant Information Proportionality (4.A.9)
Efficiency and Effectiveness (4.A.3)
Confidentiality and Privacy (4.A.6)
Provide Information (4.B.2)
Be Truthful (4.B.1)
Maintain Records (4.B.6)
Comply Cross Border (4.B.10)
8(5) Penalty not Negotiating Tactic Integrity and Equality (4.A.1)
Appeal and Dispute Resolution (4.A.4)
8(6) Purpose of Audit Questions Disclosed Integrity and Equality (4.A.1)
Confidentiality and Privacy (4.A.6)
Be Cooperative (4.B.3)
Be Truthful (4.B.1)
8(7) Request for Communications in Writing and Tax Advisor Present at Meeting Representation (4.A.8) Provide Information (4.B.2)
Be Cooperative (4.B.3)
8(8) Reasonable Time to Respond on Audit Integrity and Equality (4.A.1)
Representation (4.A.8)
8(9) Assessment Must be Justified Integrity and Equality (4.A.1)
Pay Correct Amount of Tax (4.A.7)
Be Truthful (4.B.1)
Provide Information (4.B.2)
Comply with the Law (4.B.5)
Maintain Records (4.B.6)
8(10) Disclose Possibility of Penalty Integrity and Equality (4.A.1) Comply with the Law (4.B.5)
8(11) Treat Tax Officers with Respect Show Courtesy (4.B.9)
Be Cooperative (4.B.3)
Integrity and Equality (4.A.1)
9(1) Existence of Appeal Process Appeal and Dispute Resolution (4.A.4)
Appropriate Assistance (4.A.5)
Be Cooperative (4.B.3)
9(2) Settlement Not to Deny Appeal Appeal and Dispute Resolution (4.A.4)
Integrity and Equality (4.A.1)
9(3) Tax Authority to Provide Audit File Integrity and Equality (4.A.1)
Efficiency and Effectiveness (4.A.3)
Appeal and Dispute Resolution (4.A.4)
9(4) Appeal Period Frozen Integrity and Equality (4.A.1)
Appeal and Dispute Resolution (4.A.4)
9(5) Right to Request Meeting and Self-Representation Appeal and Dispute Resolution (4.A.4)
Appropriate Assistance (4.A.5)
Be Cooperative (4.B.3)
Comply with the Law (4.B.5)
9(6) Tax Advisor Privilege Confidentiality and Privacy (4.A.6)
Representation (4.A.8)
9(7) Entitlement to Costs Integrity and Equality (4.A.1)
9(8) Independent Tax Officer Appeal and Dispute Resolution (4.A.4)
Integrity and Equality (4.A.1)
9(9) Tax Appeal to be Impartial Appeal and Dispute Resolution (4.A.4)
Integrity and Equality (4.A.1)
9(10) Tax Under Appeal not Payable Pay Correct Amount of Tax (4.A.7)
Integrity and Equality (4.A.1)
Be Cooperative (4.B.3)
9(11) Not to Use Appeal to Delay Payment Be Cooperative (4.B.3)
Be Truthful (4.B.1)
9(12) Entitlement to Self-Representation Appropriate Assistance (4.A.5)
Integrity and Equality (4.A.1)
9(13) Test Case Brought Integrity and Equality (4.A.1)
Appeal and Dispute Resolution (4.A.4)
9(14) Not to Deliberately Delay Appeal Process Appeal and Dispute Resolution (4.A.4)
Efficiency and Effectiveness (4.A.3)
Certainty (4.A.2)
Be Cooperative (4.B.3)
Take Due Care (4.B.7)
10(1) Taxpayer Assistance Generally Appropriate Assistance (4.A.5) Comply with the Law (4.B.5)
Take Due Care (4.B.7)
10(2) Taxpayer Assistance in Interpretation Appropriate Assistance (4.A.5) Comply with the Law (4.B.5)
Take Due Care (4.B.7)
10(3) Tax Forms and Guides Provided Appropriate Assistance (4.A.5) Comply with the Law (4.B.5)
10(4) Tax Forms and Guides Current Appropriate Assistance (4.A.5)
Certainty (4.A.2)
Comply with the Law (4.B.5)
10(5) Tax Officers Must Know Tax Law Integrity and Equality (4.A.1)
Appropriate Assistance (4.A.5)
10(6) Tax Records Available Appropriate Assistance (4.A.5)
Efficiency and Effectiveness (4.A.3)
Comply with the Law (4.B.5)
Maintain Records (4.B.6)
11(1) Service Standards Defined Integrity and Equality (4.A.1)
Appeal and Dispute Resolution (4.A.4)
11(2) Audit Program Results Published Integrity and Equality (4.A.1)
11(3) Responsible for Written Advice Certainty (4.A.2)
Integrity and Equality (4.A.1)
12(1) Interpretations Published Certainty (4.A.2)
Appropriate Assistance (4.A.5)
Integrity and Equality (4.A.1)
Comply with the Law (4.B.5)
12(2) Interpretation Process Certainty (4.A.2)
Appropriate Assistance (4.A.5)
Efficiency and Effectiveness (4.A.3)
Comply with the Law (4.B.5)
12(3) Rulings Process Certainty (4.A.2)
Appeal and Dispute Resolution (4.A.4)
12(4) Rulings Binding Certainty (4.A.2)
Integrity and Equality (4.A.1)
Appeal and Dispute Resolution (4.A.4)
Be Truthful (4.B.1)
Provide Information (4.B.2)
12(5) Published Interpretations Binding Certainty (4.A.2)
Integrity and Equality (4.A.1)
13(1) Taxpayer to Keep Sufficient Records Maintain Records (4.B.6)
Comply Cross Border (4.B.10)
Honesty (4.A.10)
13(2) Protection from Unreasonable Search and Seizure Proportionality (4.A.9)
Integrity and Equality (4.A.1)
Be Truthful (4.B.1)
Provide Information (4.B.2)
Comply Cross Border (4.B.10)
13(3) Seized Records to be Copied Efficiency and Effectiveness (4.A.3)
14(1) Taxpayer Matters Confidential Confidentiality and Privacy (4.A.6)
14(2) Tax Officers Independent Confidentiality and Privacy (4.A.6)
15(1) Tax Administration to Enforce Tax System Integrity and Equality (4.A.1)
15(2) Tax Laws Applied Without Bias Integrity and Equality (4.A.1)
15(3) Taxpayer Profiling Allowed Efficiency and Effectiveness (4.A.3)
Integrity and Equality (4.A.1)
15(4) Profiling Allowed when Reasonable Justification Integrity and Equality (4.A.1) Be Truthful (4.B.1)
15(5) Tax Administration to Give Reasons Integrity and Equality (4.A.1)
Certainty (4.A.2)
Efficiency and Effectiveness (4.A.3)
Appeal and Dispute Resolution (4.A.4)
Pay Correct Amount of Tax (4.A.7)
Provide Information (4.B.2)
Be Cooperative (4.B.3)
Comply Cross Border (4.B.10)
15(6) Publish Tax Statistics Integrity and Equality (4.A.1)
15(7) Communicate in Official Language of Choice Integrity and Equality (4.A.1)
Certainty (4.A.2)
Efficiency and Effectiveness (4.A.3)
Be Cooperative (4.B.3)
15(8) If Not Proficient in an Official Language Representation (4.A.8) Comply with the Law (4.B.5)
Take Due Care (4.B.7)
16(1) Burden of Proof - Statute of Limitations Certainty (4.A.2)
Integrity and Equality (4.A.1)
Take Due Care (4.B.7)
16(2) Burden of Proof – Tax Avoidance Integrity and Equality (4.A.1)
Certainty (4.A.2)
Pay Correct Amount of Tax (4.A.7)
Take Due Care (4.B.7)
16(3) Burden of Proof - Penalty Integrity and Equality (4.A.1)
Certainty (4.A.2)
Pay Correct Amount of Tax (4.A.7)
Take Due Care (4.B.7)
16(4) Burden of Proof - Taxpayer Integrity and Equality (4.A.1) Be Truthful (4.B.1)
17(1) Legislation Clearly Written Certainty (4.A.2)
Integrity and Equality (4.A.1)
Comply with the Law (4.B.5)
17(2) No Penalty if Unavoidable Integrity and Equality (4.A.1)
Proportionality (4.A.9)
Comply with the Law (4.B.5)
17(3) Legislation by Due Process Integrity and Equality (4.A.1)
17(4) Revenue Projections With Tax Changes Integrity and Equality (4.A.1)
17(5) Reference to Other Laws Certainty (4.A.2)
Efficiency and Effectiveness (4.A.3)
Comply with the Law (4.B.5)
17(6) Policy Intent Clear Certainty (4.A.2)
Integrity and Equality (4.A.1)
Comply with the Law (4.B.5)
17(7) Remove Obsolete Legislation Efficiency and Effectiveness (4.A.3)
17(8) Statute Organized in Logical Manner Efficiency and Effectiveness (4.A.3)
Certainty (4.A.2)
Comply with the Law (4.B.5)
18(1) Retrospective Legislation not Allowed Certainty (4.A.2)
Integrity and Equality (4.A.1)
Comply with the Law (4.B.5)
18(2) Adequate Transitional Rules Integrity and Equality (4.A.1)
Certainty (4.A.2)
Comply with the Law (4.B.5)
19(1) Relief of Double Taxation Integrity and Equality (4.A.1) Comply with the Law (4.B.5)
20(1) Interest Paid by Taxpayer Make Payment (4.B.4) Integrity and Equality (4.A.1)
20(2) Interest Paid by State Integrity and Equality (4.A.1) Make Payment (4.B.4)
20(3) Clear Basis for Penalty Integrity and Equality (4.A.1)
Certainty (4.A.2)
20(4) No Penalty if Due Diligence Proportionality (4.A.9)
Integrity and Equality (4.A.1)
Take Due Care (4.B.7)
20(5) Penalty can be Waived Proportionality (4.A.9)
Integrity and Equality (4.A.1)
Take Due Care (4.B.7)
20(6) No Penalty if Compliance Impossible Proportionality (4.A.9)
Integrity and Equality (4.A.1)
Comply with the Law (4.B.5)
20(7) Penalty Proportionate Proportionality (4.A.9)
Integrity and Equality (4.A.1)
20(8) No Penalty if No Fault Proportionality (4.A.9)
Integrity and Equality (4.A.1)
20(9) Interest Offset Integrity and Equality (4.A.1)
21(1) Voluntary Disclosure Process Integrity and Equality (4.A.1) Be Truthful (4.B.1)
Provide Information (4.B.2)
Be Cooperative (4.B.3)
Maintain Records (4.B.6)
Comply Cross Border (4.B.10)
21(2) Voluntary Disclosure Shall be Complete Provide Information (4.B.2)
Be Truthful (4.B.1)
Integrity and Equality (4.A.1)
21(3) Taxpayer Allowed to Make Elections and Designations Integrity and Equality (4.A.1)
21(4) Penalties May be Reduced or Waived Proportionality (4.A.9)
Integrity and Equality (4.A.1)
21(5) Reasonable Deadlines Imposed by the State Provide Information (4.B.2) Efficiency and Effectiveness (4.A.3)
22(1) Consultative Process Integrity and Equality (4.A.1)
22(2) Legislation Not Passed in Timely Manner Integrity and Equality (4.A.1)
Certainty (4.A.2)
23(1) Tax Levied Only by Virtue of the Law Integrity and Equality (4.A.1)
24(1) Equality of Taxpayers Integrity and Equality (4.A.1)
25(1) Appropriate Assistance for Vulnerable Persons Appropriate Assistance (4.A.5)
Integrity and Equality (4.A.1)
Comply with the Law (4.B.5)
Be Cooperative (4.B.3)
Take Due Care (4.B.7)
25(2) Vulnerable Person Defined Integrity and Equality (4.A.1)
25(3) Charter to be Applied With Suitable Sensitivity Integrity and Equality (4.A.1)
Appropriate Assistance (4.A.5)
Comply with the Law (4.B.5)
Be Cooperative (4.B.3)
Take Due Care (4.B.7)
25(4) Appropriate Measures for Vulnerable Persons Appropriate Assistance (4.A.5)
Integrity and Equality (4.A.1)
Comply with the Law (4.B.5)
Be Cooperative (4.B.3)
Take Due Care (4.B.7)
25(5) Vulnerable Person Not to Abuse Charter Provisions Comply with the Law (4.B.5)
Be Cooperative (4.B.3)
Appropriate Assistance (4.A.5)
25(6) Vulnerable Person to not be Unduly Prejudiced Integrity and Equality (4.A.1)
Appropriate Assistance (4.A.5)
Comply with the Law (4.B.5)
Be Cooperative (4.B.3)
Take Due Care (4.B.7)
25(7) Simplified Legislation/Forms/Procedures Appropriate Assistance (4.A.5)
Integrity and Equality (4.A.1)
Comply with the Law (4.B.5)
26(1) Complaints Procedure Appeal and Dispute Resolution (4.A.4)
26(2) No Prejudicial Treatment for Making Complaint Appeal and Dispute Resolution (4.A.4)
Integrity and Equality (4.A.1)
26(3) Complaint to be Reviewed Independently Appeal and Dispute Resolution (4.A.4)
Integrity and Equality (4.A.1)
Be Cooperative (4.B.3)
26(4) Taxpayer Self-Interested in the Outcome Appeal and Dispute Resolution (4.A.4)
Integrity and Equality (4.A.1)
26(5) Complaints Confined to Conduct of Tax Administration Appeal and Dispute Resolution (4.A.4) Be Cooperative (4.B.3)
27(1) Application of Charter to Tax Advisors Integrity and Equality (4.A.1)
Efficiency and Effectiveness (4.A.3)
Appeal and Dispute Resolution (4.A.4)
Appropriate Assistance (4.A.5)
Representation (4.A.8)
Be Truthful (4.B.1)
Provide Information (4.B.2)
Be Cooperative (4.B.3)
Comply with the Law (4.B.5)
Take Due Care (4.B.7)
Show Courtesy (4.B.9)
Comply Cross Border (4.B.10)
27(2) Taxpayer's Right to be Represented by Tax Advisor Representation (4.A.8) Retain Responsibility for Advisors (4.B.8)
Take Due Care (4.B.7)
27(3) Requirements to Represent a Taxpayer as a Tax Advisor Representation (4.A.8)
Integrity and Equality (4.A.1)
Retain Responsibility for Advisors (4.B.8)
27(4) Tax Advisor to Act Truthfully and in Good Faith Integrity and Equality (4.A.1) Be Truthful (4.B.1)
Be Cooperative (4.B.3)
Comply with the Law (4.B.5)
Take Due Care (4.B.7)
Comply Cross Border (4.B.10)
27(5) Right to be Represented in an Appeal Representation (4.A.8) Retain Responsibility for Advisors (4.B.8)
27(6) Tax Advisor's Conduct Binding on the Taxpayer Retain Responsibility for Advisors (4.B.8)
Be Truthful (4.B.1)
Provide Information (4.B.2)
28(1) Breach of Charter Rights Appeal and Dispute Resolution (4.A.4)
Integrity and Equality (4.A.1)
Be Truthful (4.B.1)
Be Cooperative (4.B.3)
29(1) Right to Present Payment Arrangement Integrity and Equality (4.A.1) Be Truthful (4.B.1)
Be Cooperative (4.B.3)
Make Payment (4.B.4)
30(1) Legislation Directed Towards Tax Avoidance Integrity and Equality (4.A.1)
30(2) Recognize Both the Purpose and Legitimacy of the Provision Integrity and Equality (4.A.1) Comply with the Law (4.B.5)
30(3) Tax Avoidance Legislation Drafted with Clarity Certainty (4.A.2)
Integrity and Equality (4.A.1)
Comply with the Law (4.B.5)
31(1) Tax Evasion Never Acceptable Be Truthful (4.B.1)
Provide Information (4.B.2)
Integrity and Equality (4.A.1)
32(1) Systems to Prevent Corruption Integrity and Equality (4.A.1) Be Cooperative (4.B.3)
32(2) Limited Discretion for Tax Officers Integrity and Equality (4.A.1)
32(3) Tax system to Not be Used for Targeting Political Opponents Integrity and Equality (4.A.1)
Confidentiality and Privacy (4.A.6)
32(4) Information Obtained in Criminal Manner Should not be Used Integrity and Equality (4.A.1)
Confidentiality and Privacy (4.A.6)