Complaints we review

The Office of the Taxpayers' Ombudsman (OTO) reviews complaints when any of your taxpayer service rights, as outlined in the Taxpayer Bill of Rights, appear to not be respected by the Canada Revenue Agency (CRA).

We review complaints only after all the CRA's internal complaint resolution mechanisms are exhausted.

Possible reasons for a service-related complaint include:

  • undue delays;
  • poor or misleading information;
  • staff behaviour; or
  • mistakes, which could potentially result in a misunderstanding.

Complaints we cannot review

There are certain types of complaints the OTO cannot review, such as complaints that are not service-related, or complaints that do not fall within the mandate of the Taxpayers' Ombudsman. For example, the OTO does not:

  • review complaints relating to tax policy or program legislation (there are already well-defined mechanisms for dealing with these kinds of issues);
  • review matters that are before the courts;
  • review complaints about service that arose more than one year before the appointment of the Taxpayers' Ombudsman (i.e., before February 21, 2007);
  • direct the CRA to take action; and
  • review complaints that other statutory bodies would deal with, such as Official Languages.

If your complaint is not service-related, refer to Complaints and disputes. If you are unsure if your complaint is service-related, feel free to contact us. We will help you access the proper complaint resolution mechanisms within the CRA or refer you to the appropriate department or agency.

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