Frequently Asked Questions

1. What is an ombudsman?
2. Who is the Taxpayers' Ombudsman?
3. Is the Taxpayers' Ombudsman part of the Canada Revenue Agency (CRA)?
4. What is the role of the Taxpayers' Ombudsman?
5. What are the limitations of the Taxpayers' Ombudsman?
6. What types of complaints will the Taxpayers' Ombudsman review?
7. Can you give us an example of a situation where the Ombudsman could be called upon?
8. Is the Taxpayers' Ombudsman the first person I should contact if I have a concern with respect to service that I received from the CRA?
9. How can I file a complaint with the Taxpayers' Ombudsman?
10. Is there a cost to making a complaint to the Taxpayers' Ombudsman?
11. Will the Taxpayers' Ombudsman advise the CRA that I filed a complaint?
12. I am experiencing financial hardship. Can the Taxpayers' Ombudsman stop the CRA's collection procedures while your office reviews my service complaint?
13. I am being audited and I feel that my service rights are being violated during this audit process. Will the audit be postponed until the Taxpayers' Ombudsman has a chance to review my complaint?
14. I sent a complaint about the unfairness of a decision to deny my request for penalty/interest relief under the taxpayer relief provisions. Can the Taxpayers' Ombudsman direct the CRA to reconsider the decision and will the interest stop accruing while my complaint is reviewed?
15. How do I get updates on the status of my complaint?
16. What type of outcome shall I expect from the Taxpayers' Ombudsman?
17. Besides reviewing complaints, how will the Taxpayers' Ombudsman contribute to better service delivery within the CRA?

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Q.1 What is an ombudsman?

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 Who is the Taxpayers' Ombudsman?

A.2 The Taxpayers' Ombudsman is Mr. J. Paul Dubé.

Q.3 Is the Taxpayers' Ombudsman part of the Canada Revenue Agency (CRA)?

A.3 No. The Taxpayers' Ombudsman operates independently and at arm's length from the management of the CRA and reports directly to and is accountable to the Minister of National Revenue.

Q.4 What is the role of the Taxpayers' Ombudsman?

A.4 Refer to the roles and responsibilities of the Taxpayers' Ombudsman.

Q.5 What are the limitations of the Taxpayers' Ombudsman?

A.5 Refer to the limitations of the Taxpayers' Ombudsman.

Q.6 What types of complaints will the Taxpayers' Ombudsman review?

A.6 The Taxpayers' Ombudsman can review service-related complaints about the way taxpayers have been treated by the CRA. For example, the Taxpayers' Ombudsman can review the following service-related complaints:

• mistakes;
• undue delays;
• poor or misleading information; or
• staff behaviour.

The Taxpayers' Ombudsman will also review complaints where any of the service rights outlined in the Taxpayer Bill of Rights may not have been respected by the CRA.

Q.7 Can you give us an example of a situation where the Ombudsman could be called upon?

A.7 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 is still dissatisfied with the action or response from the CRA's internal redress mechanisms, the taxpayer may request the Ombudsman to undertake an independent review.

Q.8 Is the Taxpayers' Ombudsman the first person I should contact if I have a complaint with respect to service that I received from the CRA?

A.8 No, the first step is to give the CRA the opportunity to resolve your complaint. The CRA has existing mechanisms that you can use to resolve service-related complaints, which are outlined in the pamphlet RC4420, Information on CRA - Service Complaints.

Q.9 How can I file a complaint with the Taxpayers' Ombudsman?

A.9 Refer to submit a complaint.

Q.10 Is there a cost to making a complaint to the Taxpayers' Ombudsman?

A.10 No. There are no costs associated with filing a complaint or for any service provided by the Taxpayers' Ombudsman.

Q.11 Will the Taxpayers' Ombudsman advise the CRA that I filed a complaint?

A.11 In the process of reviewing your complaint, the office of the Taxpayers' Ombudsman may need to advise the CRA or share information about your complaint. However, this will only be done with your consent. If you do not consent, this may limit the ability of the Taxpayers' Ombudsman to assist in resolving the complaint.

Q.12 I am experiencing financial hardship. Can the Taxpayers' Ombudsman stop the CRA's collection procedures while your office reviews my service complaint?

A.12 No, filing a service complaint to the Taxpayers' Ombudsman does not stop or postpone any legal action the CRA undertakes. The CRA will need to determine whether hardship exists by reviewing your financial situation before postponing and/or ceasing legal action. Please refer to Canada Revenue Agency's Collections Policies (T4060) for more information.

Q.13 I am being audited and I feel that my service rights are being violated during this audit process. Will the audit be postponed until the Taxpayers' Ombudsman has a chance to review my complaint?

A.13 No, the Taxpayers' Ombudsman can only review service-related matters. A review of any service complaint is independent of the CRA's legislated authority to conduct audits. Therefore, the Taxpayers' Ombudsman cannot direct the CRA to postpone or stop an ongoing audit.

Q.14 I sent a complaint about the unfairness of a decision to deny my request for penalty/interest relief under the taxpayer relief provisions. Can the Taxpayers' Ombudsman direct the CRA to reconsider the decision and will the interest stop accruing while my complaint is reviewed?

A.14 No, the Taxpayers' Ombudsman has no legislative authority to direct the CRA to reconsider or overturn a decision made under the taxpayer relief provisions. Furthermore, any amounts owing under dispute will continue to accrue interest.

Q.15 How do I get updates on the status of my complaint?

A.15 We will acknowledge receiving your complaint. Subsequently, an officer will contact you to update you on a regular basis regarding the status of your complaint. You can also contact us and speak to the examining officer assigned to your file.

Q.16 What type of outcome shall I expect from the Taxpayers' Ombudsman?

A.16 At the end of our review, the Taxpayers' Ombudsman will send you and the CRA the outcome of the review with recommendations, if any. As part of our recommendations to the CRA, we may suggest that the CRA: 

• give further reasons for a decision;
• correct a misunderstanding, omission or oversight;
• offer an apology;
• change a policy or procedure;
• make changes to systems or applications;
• review its service standards; or
• consider further staff training.

Q.17 Besides reviewing complaints, how will the Taxpayers' Ombudsman contribute to better service delivery within the CRA?

A.17 The Taxpayers' Ombudsman may review any service provided by the CRA at the Taxpayers' Ombudsman's own initiative. In so doing, the Taxpayers' Ombudsman can identify systemic and emerging service-related issues within the CRA that have a negative impact on taxpayers, and make recommendations to the CRA to improve service delivery.