Office of the Taxpayers' Ombudsman

We operate at arms length from the Canada Revenue Agency.

The Office of the Taxpayers' Ombudsman (OTO) works to enhance the Canada Revenue Agency's (CRA) accountability in its service to, and treatment of, taxpayers through independent and objective reviews of service-related complaints and systemic issues.


Annual Report 2017-2018
Annual Report 2017-2018

The Office of the Taxpayers’ Ombudsman's 2017-2018 Annual Report, Effecting Change.

The OTO is celebrating its 10th anniversary
Fair Warning

An examination into service issues related to legal warnings issued by the CRA.

Services and information

Complaints we review

We review individual complaints and systemic issues related to taxpayer service rights.

Your taxpayer service rights

The Taxpayer Bill of Rights contains eight service rights that our Office is responsible to uphold.

Examining systemic issues

We examine service issues that have the potential to impact a large number of taxpayers or segment of the population.

Submit a complaint – information

Links to the forms for submitting a complaint and information on the service complaint process.

Our commitment to service

To provide the best possible service to taxpayers who contact our office.

Corporate information

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