Examining systemic issues
An important part of the Taxpayers’ Ombudsperson’s mandate is to identify and review systemic and emerging issues related to Canada Revenue Agency service matters that have a negative impact on taxpayers. Systemic issues are ones that may impact a large number of taxpayers or a segment of the population. We are particularly focused on issues that could affect Canada’s vulnerable populations.
Services and information
Identifying Systemic Issues
The Taxpayers' Ombudsperson is mandated to identify and review systemic issues and emerging trends related to the CRA service to, and treatment of, taxpayers.
Systemic Examination Process
Once the Systemic Examination Team has identified a potential systemic issue, we follow three phases before conclusions can be reached or recommendations made.
Service Improvement Requests
We may send a request to the CRA when we identify an opportunity to improve service. These requests may stem from systemic examinations, systemic research, issues heard on outreach, or when examining a taxpayer complaint.
Open systemic examinations
Complaint options at the CRA
Date announced: June 2, 2026
The Taxpayers’ Ombudsperson has launched an examination of how taxpayers resolve complaints with the CRA, citing confusion around the different complaint and dispute options that can lead to delays and inefficiencies. At the end of the examination, the Ombudsperson may recommend improvements to better support taxpayers.
To look at the list of all our published systemic examinations visit our Systemic Examination Reports page.