Taxpayer Alert!: What You Should Know Before (and After) You File Your Return

Stephen J. Kees was Chief Librarian, Niagara College of Applied Arts and Technology, Welland, Ontario.

Along with the prospect of the coming of spring for most of us there also comes the preparation of our income tax return. Any system that affects large numbers of people and that has been around for a long time accumulates a certain number of myths and fallacies about its operation. Many of these are discussed and dismissed in the first chapter of this work. From here the author, a specialist in taxation matters for many years, goes on to describe the organization of Revenue Canada — Taxation, both in Ottawa and at the local (district) level. In the appendices we are given the addresses of these district offices and the names of their principal officials. The flow of information through the system is described from the time our T4 or other income-reporting slip is sent in with our return through the various stages of assessment and later audit, whether in the office or in the field. Advice is given on how to respond to queries about one’s return. The author is critical of the organization of the department in relation to the work load of the various district offices, and therefore of the efficiency with which they can audit returns. There is also general information about filing and sources of information. But essentially this book would be of most use to those people who may have problems with the system, however caused. There is little information which amplifies the instructions on the tax forms or in the official guides.