Identifying Systemic Issues

The Taxpayers' Ombudsman is mandated to identify and review systemic issues and emerging trends related to the Canada Revenue Agency's (CRA) service to, and treatment of, taxpayers.

Examples of service issues include:

• An inability to access the CRA and get answers
• Delays in responses, decisions, and information from the CRA
• Inconsistency in program application
• Misallocation of payments
• Lack of procedural fairness

What is a Systemic Issue?

A systemic issue is an issue that, if not identified and appropriately addressed, has the potential to have a negative impact on taxpayers in general, to recur, and to generate complaints.

Systemic Investigation Process

Once a systemic issue has been identified, the Systemic Investigations Unit follows three phases before conclusions can be reached or recommendations made. These are:

• the research phase of the systemic issue in which details, complaints, and public comments on the matter are gathered;
• the investigation phase in which all of the research is reviewed to identify the underlying issues and work to determine proposed solutions; and
• the reporting phase in which the findings and recommendations may be presented to the Minister of National Revenue and may be published as a special report or an observation paper.