Taxpayer Rights and Obligations
You are required to provide all pertinent information about your income, deductions and credits so that you can calculate and pay the income tax you owe. By doing so, you are contributing your fair share to the financing of public services, particularly in the areas of education, healthcare and social services. If you fail to provide the necessary information, or provide inaccurate or incomplete information, you are liable to penalties; penal proceedings may also be brought against you.
If you fail to report income, and have already failed to report income of the same type in any of the three previous years, you are liable to a penalty calculated on the unreported income. If you have already filed your income tax return, but did not report certain income, you can avoid this penalty by having your return amended. To do so, file form TP-1.R-V, Request for an Adjustment to an Income Tax Return.
Pursuant to the Act respecting Access to documents held by public bodies and the Protection of personal information and the Tax Administration Act, and subject to the restrictions provided for in these laws, you are entitled to be informed of the existence, in your tax file, of any information concerning you, and to receive communication of and consult any document containing such information. You can also request that corrections be made.
For more information, contact us.