Office of the Taxpayers' Ombudsperson (OTO)
We improve the service that the Canada Revenue Agency (CRA) provides to taxpayers by reviewing service-related complaints as well as issues that can affect more than one person or a part of the population.
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Services and information
The eight rights we uphold
We are responsible for ensuring the CRA respects eight of the 16 rights found in the Taxpayer Bill of Rights.
Complaints we review
We review individual complaints and systemic issues related to taxpayer service rights.
Our Complaint Process
When we receive your complaint, we will review it and determine how to process it. Find out more about the next possible steps available to you.
Examining systemic issues
We examine service issues that have the potential to impact a large number of taxpayers or segment of the population.
Complaints in numbers
Statistics about the enquiries and complaints we received, as well as the urgent requests we sent to the CRA.
We want to meet with you
We meet with local organizations, professionals and individuals who could benefit from our services, get feedback on their CRA service experiences and solicit their ideas on possible service improvements.
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About the OTO
Ombudsperson
Features

Taxpayers' Ombudsperson published his 2024–2025 annual report: Clearing the Path
The report details how the OTO influenced service improvements at the CRA by reviewing service issues and complaints. It also includes two recommendations to the Minister of Finance and National Revenue and the Chair of the CRA’s Board of Management to improve the CRA’s service to Canadians.

Taxpayers' Ombudsperson releases systemic report on the Canada child benefit for temporary residents: Timing is Everything
The Taxpayers’ Ombudsperson makes 11 recommendations the after reviewing how the CRA administers the Canada child benefit (CCB) for temporary residents. The report looks into issues that could prevent some temporary residents from receiving the CCB in a timely manner.
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