You have the right to be treated impartially

3. You have the right to be treated impartially

3.1 You have the right to expect us to apply the law fairly

You can rest assured that our decisions are made in accordance with the laws and regulations we apply and that they comply with our policies, directives and other rules.

To make sure that tax laws are applied in the same manner for all taxpayers, we provide all our employees with professional training, clear work instructions and standard reference materials.

3.2 You have the right to expect us to act fairly when processing your file

It is our duty to process your file not only carefully and judiciously, but also fairly and impartially.

You can rest assured that every decision we make is the result of a rigorous analysis of your file that takes into account both the specifics of your situation and the provisions of the laws we apply.

3.3 You have the right to pay only what you owe and to receive the amounts you are entitled to

While it is essential that everyone pay their fair share, it is just as important that everyone receive the amounts to which they are entitled.

That is why we do everything we can to make it easier for taxpayers and mandataries to meet their tax obligations, such as cutting down on red tape. It is also why we are actively engaged in the fight against tax evasion.

3.4 You have the right, under certain particular or exceptional circumstances, to the total or partial cancellation of penalties, interest and charges

In some cases (for example, where an exceptional situation beyond your control prevented you from meeting your obligations or in a situation resulting from actions on our part), you can apply for the cancellation or waiver of penalties, interest or charges imposed to you under a tax law. For more information, see interpretation bulletin LAF. 94.1-1/R7, Waiver or Cancellation of Interest, Penalties or Charges.

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