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 the complaint has been reviewed by the CRA's Service Complaints program, unless there are compelling circumstances.
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 cannot review:
- complaints relating to Government of Canada legislation or policy, or CRA policy, other than to the extent that the legislation or policy relates to service matters;
- a decision of, or matters before, the courts;
- complaints that have also been lodged with the Minister of National Revenue where the issues are more than service-related;
- a complaint about a service-related issue to which the Minister has already responded;
- complaints about service that arose more than one year before the day on which the Office of the Taxpayers' Ombudsman appointment of the Taxpayers' Ombudsman was established (before February 21, 2007);
- legal advice provided to the Government of Canada; and
- 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 determine if we can review your complaint and if not, we will help you access the proper complaint resolution mechanisms within the CRA or refer you to the appropriate department or agency.
To read more on the types of complaints we can review, visit our "Resolving your complaints" page.
Having read the information above, if you feel you have a valid service complaint you’d like for us to review, you can find our complaint form here.
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