taxation issues
2009 Peace Tax Return
This form, to be sent in at tax time, is a way to make a statement against military taxation. It includes an option to just declare your opposition to military taxation, or to declare your opposition and also redirect a symbolic amount or the full military portion of your federal taxes.
2009 Peace Tax Return (English)
Déclaration d'impôts pour la paix 2009 (en français)
An Option for Those Whose Taxes are Deducted at Source
If you are an employee your taxes will be deducted at source and you will probably receive a refund each year at tax time from the CRA. This makes it virtually impossible for employees who are COMTs (conscientious objectors to military taxation) to withhold the military portion of their taxes. However, we learned that there is a possible remedy to this situation. You can apply to have less of your income deducted at source as taxes. The form in question is called the "Request to Reduce Tax Deductions at Source" form # T1213. It is posted on-line at: http://www.cra-arc.gc.ca/E/pbg/tf/t1213/t1213-04e.pdf.It seems to be another bureaucratic hurdle, but it allows for possibly some remedy to a difficult situation and at worst the dispersal of some more information about COMT. We would appreciate knowing if you try this option and your experience with it, so we can learn more about how the CRA will respond to such a request.
Legal Mechanisms for Disputing CRA's Notice of Assessment
A friend of CC who is also a tax expert has provided us with a number of links to the Canada Revenue Agency (CRA) website and some comments on how they can be useful for the conscientious objector who has received the Notice of Assessment and wants to record further objections to the military portion of the taxes.
CRA only applies the law, which currently does not recognize conscientious objection to military taxation. Therefore at the same time as we object within the mechanisms that exist within CRA, we must work to gain the legislators' belief to see the necessity for legislative change.
GENERAL INFORMATION ABOUT Resolving Disputes
The intent of CRA's dispute resolution process is to help you correct situations where the tax law wasn't properly applied, not as a vehicle to object to what's in the tax law (e.g., military taxation). But the system could be used to at least record your objection to military taxes.
The following pages provide more detailed general information about the dispute resolution process:
- http://www.cra-arc.gc.ca/gncy/prgrms_srvcs/dsgr/menu-eng.html
- http://www.cra-arc.gc.ca/gncy/prgrms_srvcs/dsgr/ncm_tx-eng.html
- http://www.cra-arc.gc.ca/E/pub/tg/p148/README.html
To speak with a CRA agent, call 1-800-959-8281 weekdays between 8:15am and 5pm local time (there are longer hours, including some weekends, from mid-February to April 30).
NOTICE OF OBJECTION - Form T400A
The Notice of Objection Form, T400A (http://www.cra-arc.gc.ca/E/pbg/tf/t400a/README.html), should be filled out to give to the CRA in writing the reasons why you disagree with the assessment of your tax return (e.g., you think there was an error in the assessment; you object to paying the military portion of taxes). When this form is filed, the CRA will keep a return for a certain year open until the matter is resolved; otherwise, they will consider the year closed after a certain amount of time has passed (90 days after the day on which your Notice Of Assessment was issued), and will not allow any changes to it unless certain circumstances arise (mainly: carry back losses, correct an error that came to light in a future year). The intent of the form isn't really to dispute tax law, but using the form does get their attention on the issue and (more importantly) allows you more time to discuss the matter.
One COMT who has filed several Notices of Objection offered the following as possible template text for others wishing to do so:
"I am a Conscientious Objector to Military Taxation and am acting as my conscience dictates as provided for by Canada's Charter of Rights and Freedoms. For taxation years [enter years] I have deposited the military portion of my federal tax -- approximately 8% of Federal Tax (calculated by Statistics Canada) -- in the Peace Tax Fund in Trust of Conscience Canada, while awaiting legislation that will allow me and other Conscientious Objectors to Military Taxation to place the military portion of our taxes into a government administered Peace Fund."
Note: when filling out this form, you need to address it to your tax services office or tax centre. The address should be listed on your Notice of Assessment, or you can access a list of them by clicking on the links for you location (first province, then city): http://www.cra-arc.gc.ca/cntct/tso-bsf-eng.html
APPEALING TO THE TAX COURT OF CANADA
The page http://www.tcc-cci.gc.ca/inc_exc_e.htm has links with information on how to appeal to the Tax Court of Canada. Before appealing to the Tax Court of Canada you must first send a Notice of Objection, as described above. CRA will then review your notice of objection and issue a reassessment, a confirmation, or a determination of your status. When you receive this review of your Notice of Objection, you then have 90 days to appeal to the Tax Court of Canada. You can also appeal to the Tax Court of Canada if the CRA does not respond to your Notice of Objection within 90 days.