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Taxpayers' Ombudsman - Questions and answers
The Minister of National Revenue announced the establishment of a Taxpayers' Ombudsman on May 28, 2007.
The appointment of a Taxpayers' Ombudsman and the operation of the Ombudsman's Office will be announced later in 2007. Additional information will be provided on this site as it becomes available.
- What is an ombudsman?
- What is the role of the Taxpayers' Ombudsman?
- What are the general responsibilities and mandate of the Taxpayers' Ombudsman?
- What are the limitations of the Taxpayers' Ombudsman?
- What types of complaints will the Taxpayers' Ombudsman review?
- Will the Taxpayers' Ombudsman parallel existing service complaint resolution processes and other redress mechanisms?
- Who is the Taxpayers' Ombudsman?
- How can I file a complaint with the Taxpayers' Ombudsman?
- Is there a cost to making a complaint to the Taxpayers' Ombudsman?
- Is the Taxpayers' Ombudsman part of the CRA?
- Is the Government of Canada setting a precedent by creating the Taxpayers' Ombudsman?
- Can you give us an example of a situation where the Ombudsman would be called upon?
- Will the Ombudsman critique service levels or the suite of services provided by CRA?
- Can the Ombudsman comment on the collection activities of CRA Collections Officers?
- Until the office of the Taxpayers' Ombudsman is operational, who is going to uphold the service-related rights outlined in the Taxpayer Bill of Rights?
A.1 An ombudsman is a person who has been appointed to look into complaints addressed to an organization. An ombudsman is an independent and impartial party who does not take sides with either the person who is complaining or the organization being complained about. An ombudsman strives for fairness and objectivity in the treatment of people and the consideration of issues.
Q.2 What is the role of the Taxpayers' Ombudsman?
A.2 In his or her role as an independent and impartial officer, the Taxpayers' Ombudsman will consider whether or not CRA officials have properly handled a service-related complaint in cases where taxpayers feel that they have not been treated fairly and appropriately.
The Taxpayers' Ombudsman will not review a complaint unless all existing complaint resolution mechanisms at the CRA have been exhausted.
The Taxpayers' Ombudsman will provide a final avenue of redress by undertaking impartial reviews of service-related complaints, including upholding service rights outlined in the Taxpayer Bill of Rights.
Q.3 What are the general responsibilities and mandate of the Taxpayers' Ombudsman?
A.3 The Taxpayers' Ombudsman can conduct impartial and confidential reviews of service-related complaints about the CRA.
The Ombudsman's mandate will be to:
- provide advice to the Minister about service matters in the CRA;
- address requests for reviews made by taxpayers with respect to service matters, including the service rights outlined in the Taxpayer Bill of Rights;
- identify and review systemic and emerging service-related issues that have a negative impact on taxpayers;
- facilitate taxpayers' access to assistance within the CRA; and
- provide information to taxpayers about the mandate of the Taxpayers' Ombudsman and the complaint resolution mechanisms within the CRA.
Q.4 What are the limitations of the Taxpayers' Ombudsman?
A.4 The Taxpayers' Ombudsman will not review a complaint unless all existing complaint resolution mechanisms at the CRA have been exhausted. In addition, the Taxpayers' Ombudsman:
- will not have the authority to review complaints relating to tax policy or program legislation;
- will not have the authority to review any decision of, proceeding in or matter before, a court;
- will not be provided with any directive powers, but will have the traditional authority to conduct reviews and make recommendations; and
- will not have the authority to discipline any person for their actions.
Q.5 What types of complaints will the Taxpayers' Ombudsman review?
A.5 The Taxpayers' Ombudsman will review service-related complaints about the way taxpayers have been treated by the CRA as outlined in the Taxpayer Bill of Rights. For example, the Taxpayers' Ombudsman will review service-related complaints, including the following:
- mistakes;
- undue delays;
- poor or misleading information; and
- staff behaviour.
A.6 No. The Taxpayers' Ombudsman will strengthen existing service-related complaint systems and other redress mechanisms.
The Taxpayers' Ombudsman will enhance CRA's accountability and service to the public and will undertake impartial reviews of service-related complaints, including service rights outlined in the Taxpayer Bill of Rights. The Taxpayers' Ombudsman will not review a complaint unless all existing complaint resolution mechanisms at the CRA have been exhausted.
The Taxpayers' Ombudsman is being created to support the Government of Canada's priorities of stronger democratic institutions, increased transparency and accountability, and fair treatment to all Canadians.
Q.7 Who is the Taxpayers' Ombudsman?
A.7 The Taxpayers' Ombudsman will be appointed following a public selection process. The Office of the Taxpayers' Ombudsman will be operational in the fall of 2007.
Q.8 How can I file a complaint with the Taxpayers' Ombudsman?
A.8 More information on how to file a complaint to the Taxpayers' Ombudsman will be provided on the Taxpayers' Ombudsman Web site later this year, close to the date when the Taxpayers' Ombudsman's office becomes operational.
However, the CRA has existing service-related mechanisms in place that you can use to resolve service-related complaints, such as the new CRA – Service Complaints.
The CRA – Service Complaints initiative, the Taxpayers' Ombudsman and the new Taxpayer Bill of Rights are the latest examples of the Government of Canada's commitment to quality service.
Q.9 Is there a cost to making a complaint to the Taxpayers' Ombudsman?
A.9 No. The office of the Taxpayers' Ombudsman is publicly funded; therefore, there will be no costs associated with filing a service-related complaint or for any service provided by the Taxpayers' Ombudsman.
Q.10 Is the Taxpayers' Ombudsman part of the CRA?
A.10 No. The Taxpayers' Ombudsman will report directly to and be accountable to the Minister of National Revenue, and will operate independently and at arm's length from the management of the CRA and the CRA Board of Management.
However, the CRA will maintain a liaison function to provide assistance to the Taxpayers' Ombudsman by responding to requests for information from his or her office in a timely manner.
Q.11 Is the Government of Canada setting a precedent by creating the Taxpayers' Ombudsman?
A.11 No. Tax administrations in other countries, such as Australia and the United Kingdom, already have an ombudsman.
The CRA has examined various international and Canadian ombudsman models, both legislative and non-legislative, to assist in determining which is the most appropriate organizational model for the Agency, and which would best achieve the desired results. It was determined that the best structure for the Taxpayers' Ombudsman would be a non-legislated ombudsman reporting to the Minister of National Revenue. This model allows the Ombudsman to operate independently and at arm's length from the CRA. It also allows for implementation in a more efficient and timely manner.
Q.12 Can you give us an example of a situation where the Ombudsman would be called upon?
A.12 A taxpayer may complain to the CRA about the service they have received including: mistakes, undue delays, poor or misleading information, and staff behaviour. Where the taxpayer remains unsatisfied with the action or response from CRA's internal redress mechanisms, the taxpayer may request the Ombudsman to undertake an independent review.
Q.13 Will the Ombudsman critique service levels or the suite of services provided by CRA?
A.13 Yes, the Taxpayers' Ombudsman may undertake a review of any service provided by the CRA based on a request for review made by a taxpayer or on the Taxpayers' Ombudsman's own initiative.
Q.14 Can the Ombudsman comment on the collection activities of CRA Collections Officers?
A.14 Yes, the Taxpayers' Ombudsman may undertake a review of the activities of the CRA to the extent that they relate to services rendered to a taxpayer.
A.15 The CRA is committed to upholding the Taxpayer Bill of Rights and to delivering the best possible service to taxpayers. Taxpayers will be able to access CRA – Service Complaints, which is an internal function of CRA, if they feel that their service-related rights have not been upheld. If a taxpayer is unsatisfied with the decision of the CRA, they can request an independent review by the Taxpayers' Ombudsman.
The office of the Taxpayers' Ombudsman will be operational in the fall of 2007 and the Taxpayers' Ombudsman will be able to review any service-related issue that occurred up to one year before the office became operational.
