The Resource The right to know : examination of the sufficiency of information in decision letters from the Appeals Branch of the Canada Revenue Agency, Taxpayers' Ombudsman, (electronic resource)

The right to know : examination of the sufficiency of information in decision letters from the Appeals Branch of the Canada Revenue Agency, Taxpayers' Ombudsman, (electronic resource)

Label
The right to know : examination of the sufficiency of information in decision letters from the Appeals Branch of the Canada Revenue Agency
Title
The right to know
Title remainder
examination of the sufficiency of information in decision letters from the Appeals Branch of the Canada Revenue Agency
Statement of responsibility
Taxpayers' Ombudsman
Title variation
Droit de savoir : examen du caractère suffisant des renseignements figurant aux lettres de la Direction générale des appels de l'Agence du revenu du Canada.
Contributor
Subject
Genre
Language
eng
Member of
Cataloging source
CaBNVSL
Dewey number
336.242/0971
Government publication
federal national government publication
Index
no index present
LC call number
HJ4662.A8
LC item number
R533 2010eb
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorName
  • Dubé, J. Paul
  • Canada
  • Canadian Electronic Library (Firm)
Series statement
Ombudsman report
Series volume
August 2010
http://library.link/vocab/subjectName
  • Canada Revenue Agency
  • Agence du revenu du Canada
  • Tax administration and procedure
  • Confidential communications
  • Freedom of information
  • Impôt
  • Secret professionnel
  • Liberté d'information
Label
The right to know : examination of the sufficiency of information in decision letters from the Appeals Branch of the Canada Revenue Agency, Taxpayers' Ombudsman, (electronic resource)
Link
http://www.deslibris.ca/ID/225529
Instantiates
Publication
Note
  • "Cat. no.: Rv10-1/2010"
  • J. Paul Dubé, Taxpayers' Ombudsman
  • Issued as part of the desLibris documents collection
Antecedent source
not applicable
Color
multicolored
Contents
Report summary -- The mandate of the Taxpayers' Ombudsman -- The role of CRA's Appeals Branch -- The CRA's appeals process : Explaining the decision -- Taxpayer complaints: Jim's case; Richard's case -- The Taxpayer bill of rights -- The scope of our review -- CRA policy on providing information about appeal decisions: A lack of consistency; Providing explanations on a discretionary basis; Requiring an application to get information about decisions -- Commitments of other tax authorities -- What the courts say about providing meaningful reasons: 1. Reasons provide accountability; 2. Reasons ensure better decisions; 3. Reasons are necessary to an effective appeal process; 4. The obligation is to explain the "why" of the decision; 5. Reasons have to be given in a timely manner; 6. The obligation to give reasons has to be workable and sensible -- Conclusions: Findings -- Recommendations -- Appendix A. Policies of other tax authorities
Dimensions
unknown
Extent
1 electronic text (18 p.)
Form of item
online
Other physical details
digital file.
Publisher number
225529
Specific material designation
remote
System control number
  • (CaBNVSL)gtp00545660
  • (OCoLC)758076012
  • (CaOOCEL)225529
System details
Mode of access: World Wide Web
Label
The right to know : examination of the sufficiency of information in decision letters from the Appeals Branch of the Canada Revenue Agency, Taxpayers' Ombudsman, (electronic resource)
Link
http://www.deslibris.ca/ID/225529
Publication
Note
  • "Cat. no.: Rv10-1/2010"
  • J. Paul Dubé, Taxpayers' Ombudsman
  • Issued as part of the desLibris documents collection
Antecedent source
not applicable
Color
multicolored
Contents
Report summary -- The mandate of the Taxpayers' Ombudsman -- The role of CRA's Appeals Branch -- The CRA's appeals process : Explaining the decision -- Taxpayer complaints: Jim's case; Richard's case -- The Taxpayer bill of rights -- The scope of our review -- CRA policy on providing information about appeal decisions: A lack of consistency; Providing explanations on a discretionary basis; Requiring an application to get information about decisions -- Commitments of other tax authorities -- What the courts say about providing meaningful reasons: 1. Reasons provide accountability; 2. Reasons ensure better decisions; 3. Reasons are necessary to an effective appeal process; 4. The obligation is to explain the "why" of the decision; 5. Reasons have to be given in a timely manner; 6. The obligation to give reasons has to be workable and sensible -- Conclusions: Findings -- Recommendations -- Appendix A. Policies of other tax authorities
Dimensions
unknown
Extent
1 electronic text (18 p.)
Form of item
online
Other physical details
digital file.
Publisher number
225529
Specific material designation
remote
System control number
  • (CaBNVSL)gtp00545660
  • (OCoLC)758076012
  • (CaOOCEL)225529
System details
Mode of access: World Wide Web

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