Make a service complaint

You can make a complaint if you are not satisfied with the service that you receive from the Canada Revenue Agency (CRA). Service complaints can be about:

  • mistakes that could result in a misunderstanding or omission
  • undue delays
  • employee behaviour
  • poor or misleading information
  • other service-related issues

If your complaint involves another problem, see non-service related complaints.

There are three steps in the service complaint process:

  • Step 1 – Talk to us first
  • Step 2 – File a service complaint
  • Step 3 – Contact the Office of the Taxpayers’ Ombudsman

There is no fee to make a service complaint.

Step 1 – Talk to us first

You can try to resolve your concerns with the CRA employee you have been dealing with or call the telephone number provided in the CRA’s correspondence. If you do not have contact information, go to If you still disagree with the way your concerns are being addressed, talk to the employee's supervisor. This is often the fastest way to resolve your complaint.

If you are still not satisfied, you can file a service complaint.

Step 2 – File a service complaint

Complete Form RC193, Service-Related Complaint.

You can then send your complaint online, by fax, or by mail.


Send your complaint and all supporting documents online using the “Submit documents” option on either:

By fax

Send your complaint and all supporting documents by fax to:

  • 1-866-388-7371 from Canada or the United States.
  • 1-819-536-0701 from outside Canada and the United States.

By mail

Send your complaint and all supporting documents by mail to:

CRA Service Complaints
National Intake Centre
Appeals Division
4695 Shawinigan-Sud Boulevard
Shawinigan QC  G9P 5H9

After you file your complaint

A complaints officer will review the complaint to resolve it in a fair and timely manner. How long it takes to resolve your complaint depends on the complexity of the situation. Our goal is to resolve your complaint within 30 business days. The complaints officer will send you the outcome of the review by mail.

Step 3 – Contact the Office of the Taxpayers’ Ombudsman

If you are still not satisfied with how the CRA handled your service complaint, you can contact the Office of the Taxpayers' Ombudsman.

Generally, the Office of the Taxpayers' Ombudsman will not review a service complaint until the CRA has finished its review.

Non-service related complaints

For other types of complaints or problems not related to service, you can take the following actions.

Before you make a complaint about delays, see our service standards.

If you disagree with or do not understand a letter, notice, payment, or other document you received from the CRA, ask the area it came from for an explanation. For more information, go to contact information.

To dispute an assessment, determination, or decision, see complaints and disputes.

If you disagree with the Income Tax Act or other tax legislation matters, contact the Department of Finance Canada. The CRA administers tax legislation. The Department of Finance Canada is responsible for developing tax laws.

What are your rights?

You can expect to be treated fairly under clear and established rules and get a high level of service each time you deal with the Canada Revenue Agency. See the Taxpayer Bill of Rights.

Any information you give to the Canada Revenue Agency will be treated as confidential under the Privacy Act. It will only be shared with the employees involved in resolving your service complaint.

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