Submit a complaint - information

As a taxpayer, you have eight service rights, outlined in the Taxpayer Bill of Rights, that entitle you to fair treatment and professional service from the Canada Revenue Agency (CRA).

If you feel your service rights were not respected by the CRA, there are three steps to resolve your service-related issue. 

1. Attempt to resolve the service-related issue directly with the CRA employee with whom you are dealing and/or request to speak with a supervisor. 

2. File a formal complaint with the CRA’s Service Feedback Program, RC193 Service Feedback. For more information, visit Service Feedback

3. If you are not satisfied with the way your service-related complaint was handled by the CRA, submit a complaint to the OTO.

The OTO can review a service-related issue that has not gone through the steps above only if there are compelling circumstances, for example: 

  • a service-related issue that raises systemic issues; 
  • following the steps will cause undue hardship to the taxpayer; 
  • or following the steps is unlikely to produce a result within a timeframe the OTO considers reasonable. 

The OTO cannot review complaints: 

  • filed with the Minister of National Revenue. The Minister will review those complaints. The OTO cannot review decisions made by the Minister or open an examination into a service-related issue to which the Minister has already responded. If you are not satisfied with the Minister’s review, you must advise the Minister’s Office directly, in writing. 
  • related to other government departments such as Service Canada (i.e maternity/paternity benefits, EI benefits, CPP or OAS payments, etc). 
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