The federal Budget tabled on June 6, 2011 included no changes to the income tax measures originally announced in the Budget on March 22, 2011.
The Budget noted that the CRA will continue to make efforts this year toward improving awareness of taxpayer fairness instruments such as the Taxpayer Bill of Rights, the Service Complaints program, and taxpayer relief provisions. Planned actions include improvements to the CRA website and a review of publications such as pamphlets and guides to ensure communication of clear and consistent information. In addition, the CRA will continue to consult with the business community and other key stakeholders to identify further opportunities to improve service and reduce administrative burden. By April 2012, the CRA will introduce written responses in electronic format to taxpayer queries submitted through the My Business Account interface. As well, the CRA will undertake a review of the current penalty structure for late filing of information returns, focusing particularly on the impact of these penalties on small business. Any changes to the penalty structure will be announced before filing deadlines for the 2011 taxation year.