Personal Income Tax -> Taxpayers' Ombudsman
Your Rights as a Taxpayer
The Canadian Taxpayer Bill of Rights is a set of 15 rights that you have when dealing with Canada Revenue Agency (CRA). These rights are:
Note regarding right #7: Interest will accrue, and must be paid if the amount in dispute is found to be owing by the taxpayer.
Service rights above are in blue.
See Service Standards in the CRA for the current service standards for:
- Tax returns benefits, and claims
- Pension, deferred, and education plans
- Rulings and interpretations
- Issue resolution - their goal is to resolve service complaints within 30 days.
For each of the above topics they have a "timeliness" standard.
The Taxpayers' Ombudsman is responsible for ensuring that the CRA respects the service rights outlined in the Taxpayer Bill of Rights - these rights are numbers 5, 6, 9 to 11, and 13 to 15 above.
The Office of the Taxpayers' Ombudsman (OTO) provides independent and impartial reviews of complaints about how the CRA serves and treats taxpayers, and addresses systemic problems that affect many taxpayers.
As a result of intervention by the Taxpayers' Ombudsman, the CRA has
The Taxpayers' Ombudsman can review the following service-related complaints about the CRA:
The Ombudsman cannot review complaints that are not service-related, or complaints that do not fall within their mandate, such as:
The Taxpayers' Ombudsman also does not direct the CRA to take action.
If you do not agree with an assessment or a determination made by the CRA, see the CRA information on complaints and disputes.
Before contacting the Taxpayers' Ombudsman, you should give the CRA the opportunity to resolve your complaint, by following these steps:
See Tips for Dealing with the CRA on the Taxpayers' Ombudsman website.
If you are still not satisfied with the handling of your service-related complaint, contact the Office of the Taxpayers' Ombudsman. There are no costs associated with filing a complaint or for any service provided by the Taxpayers' Ombudsman.
Before submitting a complaint to the Taxpayers' Ombudsman, review the information on their website, including their general tips when submitting a complaint.
Taxpayers' Ombudsman Newsletter, Perspectives - The first newsletter was issued in March 2012. You can subscribe to their mailing list to automatically receive the newsletter in the future. The first newsletter describes some cases of complaints that have been resolved by the OTO.
Revised: October 10, 2018
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