Overview

The fifth edition of the Taxpayer Fairness and Service Code is a living document that sets out the ministry's fairness and service values, and affirms taxpayers' rights to courtesy, respect, confidentiality, fair treatment, help, information, dispute resolution and timely appeals.

This edition continues to enhance taxpayers' rights and service standards to ensure the ministry is meeting customers' needs through fair and efficient tax administration. Our ongoing partnership with small business associations and individual British Columbians has improved the clarity, timeliness and quality of the audit process, as well as other aspects of our service.

We believe this fifth edition of the code strengthens our relationship with British Columbians — a relationship based on mutual respect, fairness, and cooperation; a partnership of working together.