Taxpayers’ Ombudsman
Upholding Your Service Rights
Common menu bar links
What's New
June 2013
Canadians who have a service-related complaint with the CRA are now further protected by a new right in the Taxpayer Bill of Rights. Article 16, "the right to lodge a service complaint and request a formal review without fear of reprisal," addresses Canadians' fear of complaining about the CRA. To learn more, visit the Taxpayer Bill of Rights section of the CRA's Web site.
The Taxpayers' Ombudsman is excited to announce the launch of his Office's Twitter account! Follow @OTO_Canada for information on what we do, how we can help with CRA service issues, and more! Refer to the Twitter Terms of use.
May 2013
The Honourable Gail Shea, Minister of National Revenue, paid a visit to the Office of the Taxpayers' Ombudsman to mark its 5th anniversary. For more information, read the news release.
A new outreach blog entry is available on the Taxpayers' Ombudsman''s presentation to nearly 400 consultants at an event held by the Investors' Group Inc. in Concord, Ontario, this month. Visit the Outreach blog section.
March 2013
Do you find it more convenient to submit forms using the Web? You can now submit your service-related complaint online using the Taxpayers' Ombudsman's new secure electronic complaint form. Visit the Submit a complaint section.
December 2012
The Taxpayers' Ombudsman has a warning for those considering donating to a charitable tax shelter. Visit the Tips for Taxpayers section.
A new blog entry is available on the Taxpayers' Ombudsman's participation at an event held by tax law firm Torkin Manes in Toronto, Ontario. Visit the Outreach Blog section.
November 2012
The Taxpayers’ Ombudsman has a warning for those considering donating to a charitable tax shelter. Visit our Tips for Taxpayers section to read our first tip relating to charitable tax schemes.
The Taxpayers’ Ombudsman has also posted a new outreach blog entry about his participation at an event held by tax law firm Torkin Manes in Toronto, Ontario last month. To read the entry, visit the Outreach Blog.
October 2012
Tip for Taxpayers: Charitable Tax Schemes
Be wary of tax schemes that sound too good to be true! If you are offered the opportunity to receive a charitable donation receipt for an amount greater than your actual donation, it may not comply with the Income Tax Act.
Anyone considering entering into a charitable tax arrangement should obtain independent, professional advice from a tax advisor before signing any documents. For more information, please consult the CRA Web site.
Perspectives
What do 6 published Special Reports, 24 detailed recommendations, and the support of the Minister of National Revenue mean for taxpayers? A difference.
The second issue of Perspectives, the Taxpayers’ Ombudsman’s newsletter, is now online and features a full length article on how the Office is getting results for taxpayers through reviews of individual complaints and systemic investigations into service and fairness issues with the Canada Revenue Agency (CRA).
To read this issue, visit our Perspectives Newsletter section.
The Taxpayers’ Ombudsman has posted two new outreach blog entries. The entries share details from his recent presentations to tax practitioners at events hosted by Pricewaterhouse Coopers and the Canadian Institute of Chartered Accountants in Toronto, Ontario last month.
To read the entries, visit our Outreach Blog section.
September 2012
Two new blog entries are available on the Taxpayers' Ombudsman's participation at events hosted by Pricewaterhouse Coopers and the Canadian Institute of Chartered Accountants in Toronto, Ontario. Visit the Outreach Blog section.
The Taxpayers’ Ombudsman has published his sixth Special Report, “Getting it Right,” which examines the service and fairness issues arising from the misallocation of payments by the Canada Revenue Agency.
To read the report, visit our Special Reports section.
July 2012
The fourth Annual Report of the Taxpayers’ Ombudsman has been tabled in Parliament.
The report demonstrates how the Office is helping taxpayers get results from the Canada Revenue Agency (CRA) that they were unable to obtain on their own. It also highlights the Minister of National Revenue’s continued acceptance and implementation of the Ombudsman’s recommendations for improvements to the CRA’s service to, and treatment of, taxpayers.
To read the Annual Report for 2011-2012, visit our Annual Reports section.
June 2012
The Taxpayers’ Ombudsman has published his fifth Special Report, “Acting on ATIP,” which examines service issues related to the Canada Revenue Agency’s processing of requests for information pursuant to the Access to Information Act and Privacy Act.
To read the report, visit our Special Reports section.
May 2012
A new message from the Taxpayers' Ombudsman is now posted.
Visit the Message from the Ombudsman section for Mr. Dubé's views on two of his latest publications aimed at helping keep Canadians informed of their rights as taxpayers and the services his Office can provide.
Filing your taxes
Tax returns and related documentation must be submitted directly to the Canada Revenue Agency (CRA). The Taxpayers' Ombudsman cannot receive such documents on behalf of the CRA, nor can the Ombudsman submit them on behalf of a taxpayer. The methods for filing your tax return can be found on the CRA's Web site, in the All about your tax return section.
To learn how the Taxpayers' Ombudsman assists taxpayers, visit our Mandate section.
The Taxpayers' Ombudsman has published his fourth Special Report, “Earning Credits.” The report discusses his Office's systemic investigation into service and fairness issues surrounding the Canada Revenue Agency's assessment of tuition tax credits for expenses incurred by students attending educational institutions outside Canada.
To read the report, visit our Special Reports section.
April 2012
The Taxpayers' Ombudsman has published a Digest of Taxpayer Service Rights, intended to help raise awareness and understanding of taxpayer rights and how the intervention of the Ombudsman has made a significant difference for Canadians.
The Digest is also a valuable reference for those wishing to understand the Ombudsman's mandate and know how taxpayer service rights have been interpreted by the Ombudsman.
To learn more about the service rights you have as a taxpayer, read the Digest.
March 2012
Perspectives, the newsletter of the Office of the Taxpayers' Ombudsman, is now online. The first issue features case summaries demonstrating how our Office successfully intervened in complaints from taxpayers who felt they had been treated unfairly by the Canada Revenue Agency.
Visit our Perspectives Newsletter section to read the first issue.
February 2012
The Taxpayers' Ombudsman has released an Observation Paper which deals with issues of service and fairness within the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program.
The Ombudsman's investigation found that businesses could have greater confidence in the administration of the SR&ED program through a better understanding of the Canada Revenue Agency's policies and procedures.
To read the results of his investigation, visit our Observation Papers section.
December 2011
Did you know that an individual service complaint can be the driving force for a systemic investigation that results in the Taxpayers' Ombudsman making recommendations to the Minister of National Revenue? An outline of our Office's systemic investigation process can now be found on our Web site. Visit the Identifying Systemic Issues section for more information.
The Taxpayers' Ombudsman has posted a new blog entry where he shares details of his presentation to tax professionals and his visit to the Tax Services Office while in Kitchener, Ontario last month. To read the entry, visit the Outreach Blog.
November 2011
The Taxpayers' Ombudsman has posted a new blog entry in which he shares details of his recent visit to Moncton, New Brunswick, as part of his national outreach initiative. To read the entry, visit the Outreach Blog.
October 2011
The Taxpayers' Ombudsman's Annual Report, tabled in Parliament on October 19, 2011, outlines the achievements of our Office in our third year of operations, and how we have made a difference in the lives of Canadians.
We have raised awareness of the Taxpayer Bill of Rights and the role of the Ombudsman, assisted thousands of taxpayers with their complaints and enquiries, and brought about significant improvements in the way the Canada Revenue Agency serves and treats taxpayers.
Read the report in our Annual Reports section.
The Taxpayers' Ombudsman spoke about taxpayer rights and the role of his Office at the annual general meeting of the EFile Association of Canada. Association members gave the Ombudsman valuable insights into their service-related experiences with the Canada Revenue Agency. Visit the new look Outreach Blog for more information.
August 2011
The Taxpayers' Ombudsman has released his third Special Report, "Knowing the Rules," which addresses the confusion experienced by many Canadians about the rules governing the Tax Free Savings Account.
Read the report in Special Reports.
July 2011
The goal of the Taxpayers' Ombudsman's annual outreach campaign is to build and sustain relationships with stakeholders including businesses, tax professionals and the public. The Ombudsman will continue to visit communities across Canada to raise awareness among Canadians of the service rights they are entitled to when dealing with the Canada Revenue Agency (CRA).
New to the Ombudsman's outreach initiatives this year is participation in the Canada Pavilion, part of the Government of Canada's Exhibitions Program. This offers a unique opportunity for the Ombudsman and staff to meet directly with Canadians, to inform them of their rights as taxpayers, and to hear any concerns they may have about the service provided by the CRA.
To receive regular updates on the Ombudsman's 2011 outreach initiatives, subscribe to our electronic mailing list.
March 2011
Canada's tax filing season is now well underway. Although the deadline for filing personal income tax returns is May 2, 2011, some taxpayers are already starting to receive their Notices of Assessment from the Canada Revenue Agency (CRA).
In the coming months, you may have further dealings with the CRA. You may need to contact the CRA with questions regarding your assessment, or the CRA may be asking you for more information.
The Taxpayers' Ombudsman has put together several tips to help guide you when communicating with the CRA. To view these tips, visit our Tips for Taxpayers page.
The Taxpayers' Ombudsman Web site now offers an electronic mailing list.
By signing up, you can keep up to date with important events, systemic issues, new reports and updates to the Office's Web site through messages sent directly to your email address.
You can also subscribe to the Taxpayers' Ombudsman's RSS feed.
February 2011
We are pleased to announce that Mr. J. Paul Dubé, who became Canada's first Taxpayers' Ombudsman in February 2008, has been reappointed for a five year term. More information is available in the Minister of National Revenue's official announcement released on February 9, 2011.
December 2010
The Taxpayers' Ombudsman has released his second Special Report, "Proving Your Status." The report analyzes issues surrounding proof of eligibility for the Canada Child Tax Benefit program which is administered by the Canada Revenue Agency.
You can read the report in Other Reports, or contact us for a hard copy.
November 2010
The Taxpayers' Ombudsman has released his report, "The Right to Know." The report examines the sufficiency of information in decision letters from the Appeals Branch of the Canada Revenue Agency.
You can read the report in Other Reports, or contact us for a hard copy.
October 2010
The Taxpayers' Ombudsman has released his second annual report. This report highlights the activities and achievements of the Office during its second year in operation.
To read the report, visit Annual Reports.
September 2010
The Taxpayers' Ombudsman will be launching the next phase of his national outreach initiative this fall.
The Ombudsman will make several presentations to stakeholders across Canada, including taxpayers, tax professionals, and employees of the Canada Revenue Agency, in an effort to increase awareness of the Taxpayer Bill of Rights and the role of the Taxpayers' Ombudsman.
August 2010
Tax Free Savings Account for individuals
We've Heard You!
Many taxpayers are calling the Office of the Taxpayers' Ombudsman with questions about their tax-free savings account (TFSA).
If you have received a return from the Canada Revenue Agency (CRA) regarding your TFSA, you should consult the CRA's Web page on TFSA returns and payment of taxes to understand your options and obligations. A statement issued jointly by the Minister of National Revenue and the Minister of Finance also contains updated information.
The Minister of National Revenue has announced that the deadline for signing and sending back your TFSA return has been extended to August 3, 2010. More information about what you need to do can be found in a news release issued on July 26, 2010.
