Systemic Examination Reports

A Systemic Examination Report presents evidence and findings arising from the Office’s examination of a specific systemic issue, and makes recommendations for corrective action to the Minister of National Revenue. A systemic issue is one that negatively impacts large numbers of taxpayers or a segment of the population.

Timing is Everything

A look at how the Canada Revenue Agency administers the Canada child benefit to temporary residents

• Timing is Everything (HTML)

Unintended Consequences: Bare Trusts

Lessons learned from the Canada Revenue Agency’s administration of burdensome tax legislation

• Unintended Consequences: Bare Trusts (HTML)

Charity Begins with Fairness: More to Explore

An examination into the fairness of the audit process for registered charities in Canada.

• Charity Begins with Fairness: More to Explore (HTML)
• Charity Begins with Fairness: More to Explore (PDF)

The Lockout: Communication Was the Key

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.

• The Lockout: Communication Was the Key (HTML)
• The Lockout: Communication Was the Key (PDF)

Back to Basics

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.

• Back to Basics (HTML)
• Back to Basics (PDF)

Reaching Out

Improving the Canada Revenue Agency’s Community Volunteer Income Tax Program

• Reaching Out (HTML)
• Reaching Out (PDF)

Sub-Standard

Delays and lack of transparency in the Canada Revenue Agency's processing of individual income tax and benefit returns and adjustment requests

• Sub-Standard (HTML)
• Sub-Standard (PDF)

Fair Warning

An examination into service issues related to legal warnings issued by the Canada Revenue Agency during debt collection procedures

• Fair Warning (HTML)
• Fair Warning (PDF)

Benefits Unsheltered

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

• Benefits Unsheltered (HTML)
• Benefits Unsheltered (PDF)

Without Delay

An examination into service issues arising from delays in the Canada Revenue Agency’s Taxpayer Relief Program

• Without Delay (HTML)
• Without Delay (PDF)

Rights and Rulings

An examination into the sufficiency of information in ruling letters from the CPP/EI Rulings Division of the Canada Revenue Agency

• Rights and Rulings (HTML)
• Rights and Rulings (PDF)

Alive and Well

Investigation into the erroneous coding of taxpayers as deceased by the Canada Revenue Agency

• Alive and Well (HTML)
• Alive and Well (PDF)

Donor Beware

Investigation into the sufficiency of the Canada Revenue Agency's warnings about questionable tax shelter schemes

• Donor Beware (HTML)
• Donor Beware (PDF)

Getting it Right

Investigation of service and fairness issues arising from the misallocation of payments by the Canada Revenue Agency

• Getting it Right (HTML)
• Getting it Right (PDF)

Acting on ATIP

Service issues in the Canada Revenue Agency's Access to Information and Privacy processes

• Acting on ATIP (HTML)
• Acting on ATIP (PDF)

Earning Credits

Service and fairness issues in the assessment of tuition tax credits for expenses incurred attending educational institutions outside Canada

• Earning Credits (HTML)
• Earning Credits (PDF)

Knowing the Rules

Confusion about the rules governing the Tax-Free Savings Account

• Knowing the Rules (HTML)
• Knowing the Rules (PDF)

Proving Your Status

Establishing eligibility for the Canada Child Tax Benefit

• Proving Your Status (HTML)
• Proving Your Status (PDF)

The Right to Know

Examination of the sufficiency of information in Decision Letters from the Appeals Branch of the Canada Revenue Agency

• The Right to Know (HTML)
• The Right to Know (PDF)