Ombudsperson Final Update — 2020–2021 Annual Report

In 2020–2021, the COVID-19 pandemic severely impacted many Canadians. However, we remained operational and ready to assist Canadians. We were constantly adapting and improving our processes to provide a more efficient service to Canadians.

In the early stages of the pandemic, we modified our guidelines regarding compelling circumstances to be more mindful of the hardships complainants could be experiencing due to COVID-19. These accommodating measures enabled some complainants to have their issue addressed more quickly by the Canada Revenue Agency (CRA). This was important because the CRA had been instrumental in providing COVID-19 benefits to many Canadians, which resulted in our Office receiving more enquiries and complaints. Our operational readiness allowed us to handle twice the number of complaints and referrals to CRA Service Feedback Program and almost three times the calls.

While the pandemic may have restricted our in-person activities, our Communications team organized virtual outreach sessions, meetings and engagements with various non-profit organizations and associations to continue our activities during these unprecedented times. Financial and emotional hardship can create challenges; understanding the challenges that these organizations were facing, and more importantly those who they represent, was key to gaining a fuller understanding of their experiences and issues. Vulnerable populations needed our support to examine and to improve the service they were receiving from the CRA.

We provided 5 recommendations in the report. The CRA agreed with all of our recommendations, one in principle, and created an action plan. However, this action plan did not sufficiently address all our recommendations. 

The Taxpayers’ Ombudsperson recommends that the CRA provide a link, from its home page canada.ca/revenue-agency, and canada.ca/taxes, to our home page canada.ca/taxpayers-ombudsperson. These webpages get millions of visitors. Providing a link to our Office’s home page will help connect with more Canadians and increase exposure. 

The CRA agreed with this recommendation, indicating it 

The link to our home page canada.ca/taxpayers-ombudsperson is currently available on the CRA home page canada.ca/revenue-agency, which helps our Office connect with more Canadians and increase exposure. Therefore, we have concluded that the CRA action plan has addressed recommendation 1. 

The Taxpayers’ Ombudsperson recommends that the CRA make Canadians aware they can complain or provide feedback about the service it provides, as many Canadians (and sometimes even CRA employees) are not aware the CRA has a three-step service complaint process. Starting with including this information in products by providing a link to Service feedback, objections, appeals, disputes, and relief measures on its homepage canada.ca/revenue-agency, on canada.ca/taxes, on social media, as well as in correspondence to taxpayers.

The CRA agreed with this recommendation. The CRA stated in its action plan that it “has already commenced steps for making Canadians aware they can complain or provide feedback about the service it provides to Canadians.” It also indicated it will “determine the best locations for links to meet the goal of increasing awareness of service feedback mechanisms at the CRA on other CRA webpages in December 2021.”

We note that currently the CRA provides links to Service feedback, objections, appeals, disputes, and relief measures on its home page canada.ca/revenue-agency, on canada.ca/taxes, on canada.ca/cra-contact-us, and on social media. The CRA also provides a link to canada.ca/cra-complaints-disputes on some of its correspondence to taxpayers. We therefore have concluded that the CRA’s action plan has addressed recommendation 2. 

The Taxpayers’ Ombudsperson recommends that the CRA create a process to ensure that any unclassified information that is provided by a CRA area to assist contact centre agents is also made publicly available. For example, it should also be made available on the CRA website. Having current, clear, and accessible information available to all Canadians could reduce the calls to the CRA, and therefore, save time, resources, and energy for all.

The CRA agreed in principle with this recommendation that current, clear, and accessible information should be made available to all Canadians. However, the CRA indicated that

The CRA further stated that 

We acknowledge that making the technical unclassified information it provides to contact centre agents available to the public could cause confusion; however, the CRA should make all the unclassified information it provides to its contact centre agents easy to understand. Doing so would make it easier for the CRA to publish unclassified information online. Taxpayers should not have to call the CRA to find out crucial information because the CRA identifies it as too technical.

That said, we are aware that through its Web Optimization Strategy, the CRA aims to be “a digital organization that provides modern, efficient, secure, and accessible external and internal services that are valued by clients and employees.” Even though CRA’s web optimization strategy is not intended to directly address recommendation 3, we hope this strategy leads to improvements on the CRA’s web content though current, clear, and accessible information available to all Canadians. This could reduce the calls to the CRA, and therefore, save time and resources for the CRA and taxpayers during these challenging times for CRA’s contact centres.

We have concluded that the CRA’s evergreen web optimization strategy addresses the spirit of recommendation 3.

The Taxpayers’ Ombudsperson recommends that the CRA develop a way for people to securely submit documents electronically, without the need for them to access their CRA account. With the CRA workplace transitioning due to the pandemic, in person counter service no longer being offered, as well as the lack of access to drop boxes, the CRA has an opportunity to reimagine how Canadians provide their documents and other information.

The CRA agreed with this recommendation with an initial action plan, then two updates on its action plan in 2022 and 2024.

In its initial action plan, the CRA has already started developing a way for individuals to securely submit documents electronically without the need for them to access their CRA account and provided examples. The CRA stated that it was continuing to explore new opportunities to accept documents from taxpayers electronically without accessing their accounts, while maintaining the integrity of CRA systems and taxpayer data. It also stated that was reviewing its processes to determine which types of documents can be submitted electronically safely outside the secure portals.

The CRA informed us that it was continuously working to provide a consistent, modern and personalized client experience, including:

• The establishment of a working group to evaluate options for handling the secure consumption of external files (SCEF) submitted by taxpayers from outside of a secure portal space
• A horizontal project as a result of the working group’s research. The objective of the project is to deliver the capability for clients to upload file(s) in a non-authenticated space and sanitize these files for use within the Agency
• The Secure Data Channel (SDC) project, which aims to enable secure two-way exchange of information between the CRA and taxpayers, third parties and other partners

It indicated that the target implementation date for these projects is Spring 2025.

The CRA informed us that work to establish the SCEF is ongoing. Similarly, the SDC project is on track for completion in Spring 2025.

Even though the CRA indicates that the action plan for this item is ongoing, we have concluded that it is addressing recommendation 4. The projects the CRA are developing allow taxpayers to securely submit documents electronically without the need for them to access their CRA account. For instance, the CRA has implemented the Secure Drop Zone service, which is a secure way to exchange information digitally with the CRA. This service enables CRA, taxpayers, and third parties to upload and download files on an ad hoc basis outside of CRA’s secure portals, with exchanges initiated by CRA users.

The Taxpayers’ Ombudsperson recommends that the CRA provide Canadians with the opportunity to request a callback, without the need to call the contact centre first.

The CRA agreed with this recommendation, with an initial action plan, then two updates on its action plan in 2022 and 2024.

The CRA indicated that the development of a "scheduled callback" function in the telephone system was in the exploration phase. The CRA also noted that its contact centres do have a callback function which was introduced in early 2021. This function requires a call to initiate the callback request.

The CRA also mentioned it would explore various options to provide assistance without having to call the CRA, such as an online chat function and a scheduled callback feature. A proof of concept for an online chat function would be launched in December 2021 with further expansion in 2022.

The CRA stated it has launched a new online chat service channel where clients can write general, non-account specific questions to a CRA service representative. The objective of the new service is to provide taxpayers and their representatives an alternative channel to interact with CRA client service representatives without the need to call. The CRA indicated it was also exploring the feasibility of implementing a feature that would allow taxpayers and their representatives to schedule a callback without the need to call.

The CRA said it continues to agree that the ability to request a callback, without having to call would be a better experience. However, the CRA added that the analysis demonstrated that introducing this option on its general enquiries lines at this time would not be feasible given the technical limitations. The CRA indicated that this functionality will be further explored as it transitions to a new telephony platform due to the high cost.

The CRA further listed callback services it is continuing to offer, including: 

While the CRA has considered this action plan item as completed, we have concluded it did not fully address our recommendation. That said, we are encouraged that the CRA did not close the door on implementing the callback service in the future and started a callback pilot project in 2025 for certain Disability Tax Credit (DTC) enquiries. After all, Service Canada already provides this service more broadly through its eServiceCanada callback service and is able to call back the majority of its clients within two business days. Although we note that introduction a callback feature on its general enquiries line would incur technical limitations and high costs, implementing this function could be one solution to the challenges the CRA’s contact centres are experiencing. 

In this annual report, recommendations we made were looked at improving visibility of our Office with the public and assisting taxpayers in their dealings with the CRA in a time of crisis.

During the COVID-19 pandemic, the CRA needed to transform and adapt to the new reality that every Canadian was facing. In this annual report, we noted the CRA’s efforts to transform its programs and services to better meet people’s needs and expectations; it is clear that throughout the 2020–2021 fiscal year the CRA embraced its People First Approach. We also applauded the CRA’s realignment of its resources to ensure that all Canadians were quickly supported after many pandemic restrictions were put in place, restrictions that caused financial hardship for many. We are satisfied with service improvements the CRA has made and continues to make based on our recommendations.