Systemic Examination Reports

Systemic Examination Report presents evidence and findings arising from the Office’s examination of a specific systemic issue, and makes recommendations for corrective action to the Minister of National Revenue. A systemic issue is one that negatively impacts large numbers of taxpayers or a segment of the population.

Fair Warning

An examination into service issues related to legal warnings issued by the Canada Revenue Agency during debt collection procedures

Benefits Unsheltered

An examination into the Canada Revenue Agency's communication and outreach efforts to shelters and other support organizations about benefits and credits administered by the Canada Revenue Agency

Without Delay

An examination into service issues arising from delays in the Canada Revenue Agency’s Taxpayer Relief Program

Rights and Rulings

An examination into the sufficiency of information in ruling letters from the CPP/EI Rulings Division of the Canada Revenue Agency

Alive and Well

Investigation into the erroneous coding of taxpayers as deceased by the Canada Revenue Agency

Donor Beware

Investigation into the sufficiency of the Canada Revenue Agency's warnings about questionable tax shelter schemes

Getting it Right

Investigation of service and fairness issues arising from the misallocation of payments by the Canada Revenue Agency

Acting on ATIP

Service issues in the Canada Revenue Agency's Access to Information and Privacy processes

Earning Credits

Service and fairness issues in the assessment of tuition tax credits for expenses incurred attending educational institutions outside Canada

Knowing the Rules

Confusion about the rules governing the Tax-Free Savings Account

Proving Your Status

Establishing eligibility for the Canada Child Tax Benefit

The Right to Know

Examination of the sufficiency of information in Decision Letters from the Appeals Branch of the Canada Revenue Agency

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