In 2008, the Government of Canada, appointed the first person to the “Office of the Taxpayers’ Ombudsperson”.
The Taxpayers’ Ombudsperson is an impartial official, independent of the Canada Revenue Agency (“CRA”), whose job is to receive and examine service related complaints against the CRA. The current The Taxpayers’ Ombudsman is Francois Boileau.
The Taxpayers’ Ombudsman is responsible for ensuring that the CRA respects your rights under the Taxpayer Bill of Rights to:
1) be treated professionally, courteously, and fairly.
2) complete, accurate, clear, and timely information.
3) lodge a service complaint and to be provided with an explanation of the CRA’s findings.
4) have the costs of compliance taken into account when administering tax legislation.
5) expect the CRA to be accountable.
6) expect the CRA to publish its service standards and report annually.
7) expect the CRA to warn you about questionable tax schemes in a timely manner.
8) be represented by a person of your choice.
Click here for the full Taxpayer Bill of Rights
It costs nothing to file a complaint with the Office of the Taxpayers’ Ombudsperson.
While the Taxpayers’ Ombudsperson has a mandate to review service related complaints brought by taxpayers, he has no authority to force the CRA to do anything. He can only make recommendations. He cannot order them to lift a garnishment or to grant you interest or penalty relief, for example. Nor can he become involved in matters before the the courts or interpretations of tax law by the CRA.
So what can the Taxpayers’ Ombudsperson do? Well, he can review your complaint for such issues such as undue delays by the CRA, rude staff, missing information, and whether your service related complaint has been addressed through the CRA’s internal complaint’s resolution process ( currently called the “Service Feedback Program”). In he finds that the CRA is in the wrong, then he can make recommendations to the CRA or the Minister of Revenue on how to improve their service. Unlike a judge, however, he cannot order the CRA or the Minister to do anything.
The only way you can force the CRA or the Minister of Revenue to do anything, is to take them to court. For that you need a tax litigation lawyer.
Click here for the Office of the Taxpayers’ Ombudsperson website