Filing a Service Complaint: How to Address Unfair Treatment by CRA Staff – A Complete Guide by a Montreal CPA Firm Near You

Introduction

While CRA has significant authority to audit, reassess, and collect taxes, taxpayers also have the right to fair, respectful, and professional treatment. When CRA agents act unprofessionally, delay your file, ignore your documentation, miscommunicate instructions, or apply procedures improperly, you have the right to file a Service Complaint. Many Canadians don’t realize this is a formal process with real consequences: CRA must investigate the complaint and correct improper behavior. This guide explains how CRA’s Service Complaint process works, when you should consider filing one, and how to structure a complaint that gets results.

Legal and Regulatory Framework

CRA’s Service Complaint process is governed by the Taxpayer Bill of Rights, particularly:

• Right 5: To be treated professionally and courteously

• Right 6: To receive complete, accurate, and timely information

• Right 8: To lodge a service complaint

• Right 15: To have a complaint resolved promptly
  The complaint process is not for disputing tax assessments. Instead, it is designed to address service issues, including mistreatment, administrative delays, lost documents, rude behavior, failure to follow CRA guidelines, and unreasonable timelines. Complaints are reviewed by CRA’s internal Service Feedback Program and can be escalated to the Office of the Taxpayer Ombudsperson.

Key Court & Policy Insights

While courts do not decide service complaints, jurisprudence emphasizes procedural fairness. In Hickman Motors v. Canada, the Supreme Court held that CRA must act fairly in its decision-making. The Ombudsperson has published multiple reports criticizing CRA for poor communication, unreasonable delays, and inconsistent procedures—showing service complaints are taken seriously.

When You Should File a CRA Service Complaint

You should file a complaint when CRA:

• Ignores or loses your documents

• Fails to return calls or respond to letters

• Provides contradictory instructions

• Delays your return, refund, or objection without reason

• Treats you disrespectfully

• Uses aggressive or inappropriate language

• Refuses reasonable extensions

• Mishandles your Taxpayer Relief request

• Repeatedly transfers your call without answering your questions

• Applies procedures inconsistently
  If your concern relates to tax correctness, file a Notice of Objection instead. Complaints are purely for service.

How to File a Service Complaint (Step-by-Step)

Step 1: Attempt to Resolve the Issue With CRA First

Call the agent or supervisor. Explain the service issue calmly. Many cases are resolved at this stage.

Step 2: Submit a Formal Service Complaint (Level 1)

Use Form RC193 or submit through CRA My Account / My Business Account. Clearly describe:

• What happened

• Why the service was unacceptable

• Dates, times, and names of agents involved

• How it affected you or your business

• What outcome you expect
  Attach supporting documents (emails, call logs, letters).

Step 3: Escalate to Level 2 (CRA Complaints Intake Centre)

If Level 1 does not resolve the issue, request Level 2 review. A specialized team will review staff conduct and service failures.

Step 4: Escalate to the Taxpayer Ombudsperson (Level 3)

If CRA still fails to address the issue, file a complaint with the Office of the Taxpayer Ombudsperson. This office is independent from CRA and investigates systemic and individual service failures.

What a Service Complaint Can Achieve

• Faster processing of delayed files

• Correcting CRA administrative mistakes

• Reinstating denied benefits caused by CRA error

• Replacing problematic auditors

• Clarifying misapplied procedures

• Securing written apologies from CRA

• Reopening files mishandled due to service issues
  While it cannot reverse assessments, it can fix the process affecting your file.

What a Service Complaint Cannot Do

• It cannot cancel tax owing

• It cannot remove penalties or interest

• It cannot override CRA’s legal interpretation of tax law

• It cannot reverse audit results (use Objection instead)

• It cannot stop collections (payment plans are required)

How to Write an Effective Service Complaint

1. Stay Professional and Factual

Avoid emotional language. Focus on facts.

2. Provide Dates, Names, and Evidence

The strongest complaints document every interaction.

3. Explain the Impact

Describe delays, financial harm, stress, or missed deadlines caused by CRA’s service failure.

4. Include Your Desired Resolution

E.g., reassignment of an auditor, expedited processing, corrected communication.

5. Attach Proof

Call logs, copies of letters, audit proposals, incorrect CRA instructions, etc.

Examples of Valid Service Complaints

• CRA lost documents twice, delaying a refund for months

• Auditor demanded unreasonable deadlines despite medical issues

• CRA agent provided incorrect tax instructions leading to reassessment

• Collections officer used threatening or inappropriate language

• CRA failed to process a Taxpayer Relief application for over 12 months
  These are legitimate reasons to file a complaint.

When to Avoid Filing a Complaint

Do not file a complaint because you disagree with CRA’s audit results. That requires:

• Notice of Objection

• Tax Court appeal
  Service complaints are for behavior and administration, not tax law disagreements.

Mackisen Strategy

At Mackisen CPA Montreal, we help taxpayers draft strong, well-documented service complaints that force CRA to address unacceptable conduct or delays. We escalate cases through all three levels when necessary and ensure CRA respects your Taxpayer Rights at every step. When tax correctness is at issue, we simultaneously handle objections or appeals for a full solution.

Real Client Experience

A Montreal taxpayer had their refund released after a service complaint exposed repeated CRA administrative errors. A business owner had an aggressive auditor replaced. A senior regained benefits after CRA delays were documented and escalated. A self-employed individual saw a six-month audit delay resolved within days after a Level 2 complaint.

Common Questions

Will filing a complaint harm my case? No—CRA policy prohibits retaliation. Can it reverse tax? No. Should I file a complaint or an objection? Complaint for service issues; objection for tax issues. Does the Ombudsperson have power? Yes—strong influence on CRA service conduct.

Why Mackisen

With more than 35 years of combined CPA experience, Mackisen CPA Montreal ensures CRA treats taxpayers fairly, respectfully, and in accordance with the Taxpayer Bill of Rights. We guide clients through service complaints and disputes with professionalism and precision.