Ombudsperson Final Update — 2023–2024 Annual Report

The report details how we influenced service improvements at the CRA by reviewing service issues and complaints.

In particular, we looked at access to CRA contact centres and found that the CRA did not provide the same level of service to all Canadians. For the CRA, it provides different service hours for different areas such as for savings and registered plan administrators and collections. This sometimes means that those who reside in the Western provinces and territories cannot call the CRA as late as those who live in the Eastern provinces and territories.

Similar to the previous annual report, we continued to explore free tax clinic programs and their grant programs. Of note, during our Office’s engagement with the non-profit sector in 2023–2024, we heard about the continued challenges faced by individuals with modest incomes who work in the gig economy as well as in other digital platform sectors. Income earned from the gig economy is considered to be self-employment income. This means that when a worker earns a modest income, with their sole source of income being from the gig economy, they still do not qualify to have their tax returns prepared for free under the Community Volunteer Income Tax Program (CVITP), even though their income level would otherwise make them eligible for the program.

We made 3 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 actively work to harmonize the operating hours of the services it provides so that residents across the country receive equal hours of service during the same operating hours depending on the various time zones in the country, to ensure equal availability of services to residents across the country.

The CRA agreed with our recommendation and did extend the hours of operation for its main contact centres (Individual Tax, Benefit Enquiry and Business Enquiry):

• Monday – Friday from 8:00 A.M. to 8:00 P.M. local time to 6:30 A.M. to 11:00 P.M. ET
• Saturdays from 9:00 A.M. to 5:00 P.M. local time to 7:30 A.M. to 8:00 P.M. ET

The CRA also committed to reviewing and analysing the implications of further harmonizing operating hours of its other services across the country by March 31, 2026. That said, a little over a year after the CRA extended its main contact centres’ hours, it reduced them.

Starting May 10, 2025, the new hours of service will be Monday to Friday, 8:00 A.M. – 8:00 P.M. ET. For Western Canadians, this means that the contact centre opens at 5:00 A.M. and closes at 5:00 P.M. local time. While the CRA indicated that “all Canadians will have access to agents for 12 hours a day”. What the CRA did not recognize was that for Western Canadians, the new hours of services means they cannot call the CRA after 5:00 P.M. local time, which makes it especially difficult for those who work 9:00 A.M to 5:00 P.M. local time. While the CRA indicated call volumes show that “96% of individual tax and benefit calls and 98% of business calls occur between 8:00 A.M. and 8:00 P.M. ET”, it does not acknowledge the fact that these changes will disproportionally affect Western Canadians. 

The Taxpayers’ Ombudsperson recommends that the CRA define the eligibility criteria for the Community Volunteer Income Tax Program (CVITP) and the Income Tax Assistance - Volunteer Program (ITAVP) in Quebec, to allow self-employed individuals with a modest income and simple expenses, access to free tax clinics where such a service can be made available.

The CRA made changes to the published eligibility criteria to include certain self‑employed individuals in February 2025.

Now, individuals who have a T4A slip, Statement of Pension, Retirement, Annuity, and Other Income, that shows self-employed or business in box 048 may be eligible to have their tax return completed through the CVITP if all of the following conditions are met:

• the total income in box 048 is under $1,000
• no expenses are claimed
• the individual is not registered as a GST/HST registrant and is not required to be one

We have considered this recommendation fulfilled.

The CRA’s action plan acknowledges the success of its CVITP Grant pilot, and its intention to continue to seek funding for the Grant, including supplemental amounts for organizations that serve Indigenous and Northern communities, as well as other underserved populations, such as rural and remote communities.

We acknowledge that the grant program, originally scheduled as a three-year pilot program, has been extended twice by the Minister of National Revenue. Additionally, February 3, 2026, the Secretary of State for the Canada Revenue Agency and Financial Institutions announced that the grant program has been extended for another three years.

The CRA must continue to seek permanent funding so it can continue to help more taxpayers file every year by providing predictability and stability to organizations who are helping taxpayers.  

CRA has made, and continues to make, improvements based on our recommendations. We encourage the CRA to continue to look at the spirit of our recommendations as it makes business decisions in the future. It should also work towards harmonizing contact centre hours so taxpayers across the country can reach the CRA throughout the day.