Systemic Examination Reports
When a systemic issue is identified, the Ombudsperson may open a systemic examination, or must do so at the request of the Minister of National Revenue. If the examination uncovers opportunities for service improvement, then the Ombudsperson’s Systemic Examination Report may include recommendations. The Ombudsperson will present these recommendations to the Minister of National Revenue, or to the Minister and to the Chair of the Board of Management.
The following are the Ombudsperson’s Systemic Examination Reports, including the recommendations, the actions taken by the CRA, and our final analysis of those actions:
Timing is Everything
Publication Date: March 18, 2025
A look at how the Canada Revenue Agency administers the Canada child benefit to temporary residents.
- Recommendations made: 11
- Recommendations CRA agreed with: 8
- CRA's response and updates
Unintended Consequences: Bare Trusts
Publication Date: March 5, 2025
Lessons learned from the Canada Revenue Agency’s administration of burdensome tax legislation.
- Recommendations made: 5
- Recommendations CRA agreed with: 5
- CRA's response and updates
Charity Begins with Fairness: More to Explore
Publication Date: March 27, 2023
An examination into the fairness of the audit process for registered charities in Canada.
- Recommendations made: 1
- Recommendations CRA agreed with: 1
- CRA's response and updates
The Lockout: Communication Was the Key
Publication Date: January 24, 2023
An examination into the Canada Revenue Agency (CRA)'s lack in communication when it locked out 187,000 Canadians from their CRA account in February 2021.
- Recommendations made: 5
- Recommendations CRA agreed with: 5
- CRA's response and updates
Back to Basics
Publication Date: June 2020
An examination into whether the CRA is using the Taxpayer Bill of Rights as a foundational document to guide its daily activities; and how the CRA ensures it is continually accountable in upholding taxpayer rights and reporting publicly on how it does this.
- Recommendations made: 14
- Recommendations CRA agreed with: 14
- CRA's response and updates
Reaching Out
Publication Date: May 20, 2020
Improving the Canada Revenue Agency’s Community Volunteer Income Tax Program.
- Recommendations made: 15
- Recommendations CRA agreed with: 14
- CRA's response and updates
Sub-Standard
Publication Date: February 21, 2020
Delays and lack of transparency in the Canada Revenue Agency's processing of individual income tax and benefit returns and adjustment requests.
- Recommendations made: 15
- Recommendations CRA agreed with: 14
- CRA's response and updates
Fair Warning
Publication Date: March 6, 2019
An examination into service issues related to legal warnings issued by the Canada Revenue Agency during debt collection procedures.
- Recommendations made: 9
- Recommendations CRA agreed with: 9
- CRA's response and updates
- Taxpayers' Ombudsperson's final update
Benefits Unsheltered
Publication Date: February 21, 2018
An examination into the Canada Revenue Agency's communication and outreach efforts to shelters and other support organizations about benefits and credits administered by the Canada Revenue Agency.
- Recommendations made: 3
- Recommendations CRA agreed with: 3
- CRA's response and updates
- Taxpayers' Ombudsperson's final update
Without Delay
Publication Date: November 17, 2017
An examination into service issues arising from delays in the Canada Revenue Agency’s Taxpayer Relief Program.
- Recommendations made: 4
- Recommendations CRA agreed with: 3
- CRA's response and updates
- Taxpayers' Ombudsperson's final update
Rights and Rulings
Publication Date: June 5, 2017
An examination into the sufficiency of information in ruling letters from the CPP/EI Rulings Division of the Canada Revenue Agency.
- Recommendations made: 5
- Recommendations CRA agreed with: 5
- CRA's response and updates
- Taxpayers' Ombudsperson's final update
Archived reports
Alive and Well
ARCHIVEDPublication Date: February 2014
Investigation into the erroneous coding of taxpayers as deceased by the Canada Revenue Agency.
- Recommendations made: 8
- Recommendations CRA agreed with: 8
- CRA's response and updates
- Taxpayers' Ombudsperson's final update
Donor Beware
ARCHIVEDPublication Date: December 2013
Investigation into the sufficiency of the Canada Revenue Agency's warnings about questionable tax shelter schemes.
- Recommendations made: 4
- Recommendations CRA agreed with: 4
- CRA's response and updates
- Taxpayers' Ombudsperson's final update
Getting it Right
ARCHIVEDPublication Date: July 2012
Investigation of service and fairness issues arising from the misallocation of payments by the Canada Revenue Agency.
- Recommendations made: 3
- Recommendations CRA agreed with: 3
- CRA's response and updates
- Taxpayers' Ombudsperson's final update
Acting on ATIP
ARCHIVEDPublication Date: March 2012
Service issues in the Canada Revenue Agency's Access to Information and Privacy processes.
- Recommendations made: 7
- Recommendations CRA agreed with: 7
- CRA's response and updates
- Taxpayers' Ombudsperson's final update
Earning Credits
ARCHIVEDPublication Date: March 2012
Service and fairness issues in the assessment of tuition tax credits for expenses incurred attending educational institutions outside Canada.
- Recommendations made: 5
- Recommendations CRA agreed with: 5
- CRA's response and updates
- Taxpayers' Ombudsperson's final update
Knowing the Rules
ARCHIVEDPublication Date: June 2011
Confusion about the rules governing the Tax-Free Savings Account.
- Recommendations made: 3
- Recommendations CRA agreed with: 3
- CRA's response and updates
- Taxpayers' Ombudsperson's final update
Proving Your Status
ARCHIVEDPublication Date: October 2010
Establishing eligibility for the Canada Child Tax Benefit.
- Recommendations made: 5
- Recommendations CRA agreed with: 5
- CRA's response and updates
- Taxpayers' Ombudsperson's final update
The Right to Know
ARCHIVEDPublication Date: August 2010
Examination of the sufficiency of information in Decision Letters from the Appeals Branch of the Canada Revenue Agency.
- Recommendations made: 1
- Recommendations CRA agreed with: 1
- CRA's response and updates
- Taxpayers' Ombudsperson's final update
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