Submit a complaint to the Taxpayers' Ombudsperson

Emergency response to COVID-19

Due to COVID-19 measures, we have limited access to mailed complaints and our response times may be lengthened. If your situation is urgent, please call us at 1-866-586-3839 or submit an online complaint. We are working hard to respond to your complaints, and thank you for your patience. Visit or call 1-833-784-4397 for COVID-19 updates.

Please note:

Please do NOT provide any personal information such as your social insurance number, business number or any other personal information that is not requested.

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). 


If you have service-related issues with the CRA and have followed the three steps listed above, you can submit your complaint online using our electronic complaint form. We are not able to assist with complaints outside of our mandate or complaints with other government departments.

*Please note that by submitting a complaint online, we may request a signed Permission to Disclose form in order to request information regarding your case. We operate at arm's length from the CRA and do not have access to your information with the CRA.

By mail or fax

Complete and/or print the Office of the Taxpayers' Ombudsperson – Complaint Form and mail it along with any supporting documentation.

By mail:

Office of the Taxpayers' Ombudsperson
Suite 1000-171 Slater Street
Ottawa, Ontario
K1P 5H7

By fax:

1-866-586-3855 or 1-418-566-0321 (outside Canada and the United States).

Do you have questions or need help?

Have you submitted a formal complaint to the CRA and still have outstanding service-related issues?

If you need help completing the complaint form or would like to discuss the details of your CRA service-related issue, call us at 1-866-586-3839.

If you require specific accessibility measures, please call 1-866-586-3839.

The Taxpayers' Ombudsperson – Complaint Form (PDF) is available in multiple formats, such as large print, Braille, audio, and etext (accessible electronic text).

Find out more about the complaint process and our privacy commitment.

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