Complaints and disputes
Some complaints and disputes are caused by a lack of information or by a simple miscommunication. That's why we say "Talk to us".
Go to contact us to get the contact information that is right for you.
How to file complaints
If you are not satisfied with the service you received from us, you have the right to file a complaint.
File a complaint if you are not satisfied with the service you received.
File a complaint if you believe you have experienced reprisal.
How to register a formal dispute (objections and appeals)
If you disagree with an assessment, determination, or decision, you have the right to register a formal dispute.
The following topics will help you get started with your dispute, including time limits for filing an objection or appeal.
Dispute a CRA decision about an assessment of a tax return or a determination of a GST/HST credit, the Canada child benefit, or the disability tax credit.
Goods and services tax/harmonized sales tax (GST/HST)
Dispute a CRA decision about your GST/HST assessment.
File an appeal - Canada Pension Plan or Employment Insurance
Dispute a decision from the CPP/EI Rulings Division, the CPP/EI Appeals Division or a payroll notice of assessment.
Ontario Corporations Tax
Dispute an assessment or a determination under the Ontario Corporations Tax Act.
Scientific Research & Experimental Development (SR&ED)
Dispute an assessment based on the findings of the review of your SR&ED claim.
Excise taxes and special levies
Dispute a CRA decision about an assessment or a determination under the following acts: the Excise Tax Act (non
GST portion); the Excise Act, 2001, the Air Travellers Security Charge Act; and the Softwood Lumber Products Export Charge Act, 2006.
Selected Listed Financial Institutions
Dispute an assessment issued under part IX of the Excise Tax Act (GST/HST) and under Quebec Sales Tax (QST).
Registered charities, registered Canadian amateur athletic associations (RCAAAs), and other listed qualified donees
Dispute a CRA proposal or decision to refuse, revoke or annul a registration; or a decision about an assessment of tax and penalties.
Registered savings plans
Dispute a CRA decision to refuse or revoke the registration of a plan.
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