Submit a Complaint

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

If you have a service-related issue

If you feel your service rights have not been respected by the CRA, there are three steps to resolve your service-related issue. You must follow these steps prior to contacting the Office of the Taxpayers’ Ombudsman.

1. Try to resolve the service-related issue with the CRA employee you have been dealing with or phone the number you have been given.
2. If the service issue is not resolved, speak with the employee’s supervisor.
3. If you are not satisfied with the way your service-related issue is being handled, file a formal complaint with the CRA’s Service Complaints program by completing Form RC193, Service-Related Complaint. For more information, visit Service Complaints.

If you are not satisfied with the way your service-related complaint was handled by the CRA, submit the details of your complaint to the Office of the Taxpayers’ Ombudsman.

The Taxpayers’ Ombudsman has the authority, by Order in Council, to review a service-related issue that has not gone through the steps above only if there are compelling circumstances. The Taxpayers’ Ombudsman determines a compelling circumstance by such factors as whether:

• the service-related issue 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 period of time that the Taxpayers’ Ombudsman considers reasonable.

How to submit a service-related complaint

If you have completed the steps above or feel your service-related issue qualifies as a compelling circumstance, there are four ways you can submit a service-related complaint to the Office of the Taxpayers’ Ombudsman.

Online

Submit your service-related complaint online using our new electronic complaint form.

The electronic complaint form uses an online application to transmit your service-related complaint to our office.

By telephone

Call the toll-free telephone number, 1-866-586-3839, to share the details of your service-related issue with an Intake Officer.

By mail

Complete and print the Taxpayers’ Ombudsman – Complaint Form fillable PDF or print and complete the Taxpayers’ Ombudsman – Complaint Form PDF and mail it along with any supporting documentation to:

Office of the Taxpayers' Ombudsman
50 O'Connor Street, Suite 724
Ottawa ON  K1P 6L2
Canada

By fax

Complete and print the Taxpayers’ Ombudsman – Complaint Form fillable PDF or print and complete the Taxpayers’ Ombudsman – Complaint Form PDF and fax it along with any supporting documentation to 1-866-586-3855.

For more information, see our help file. You can also order printed copies and multiple formats of this form, such as large print, Braille, audio, and etext (accessible electronic text), by calling 1-866-586-3839.