Limitations

The Taxpayers' Ombudsman will generally review a complaint only after all the CRA's internal complaint resolution mechanisms have been exhausted. There are certain types of complaints that we cannot review, such as complaints that are not service-related, or complaints that do not fall within the mandate of the Taxpayers' Ombudsman. For example, the Taxpayers' Ombudsman does not:

• review complaints relating to tax policy or program legislation (there are already well-defined mechanisms for dealing with these kinds of issues);
• review matters that are before the courts;
• review complaints about service that arose more than one year before the appointment of the Taxpayers' Ombudsman (i.e., before February 21, 2007);
• direct the CRA to take action; and
• review complaints that other statutory bodies would deal with, such as Official Languages.

If your complaint is not service-related, there are other routes to follow. For example, if you do not agree with an assessment or a determination the CRA has made, refer to Resolving disputes.

If you are not sure if your complaint is service-related, feel free to contact us.  We will try to help you access the proper complaint resolution mechanisms with the CRA or refer you to the appropriate department or agency. If your complaint relates to issues that we cannot review, we will inform you as soon as possible.