Taxpayer Ombudsperson: How They Can Help Resolve CRA Issues

Introduction

When dealing with the Canada Revenue Agency, taxpayers may encounter issues unrelated to tax law — long delays, unreturned calls, lost documents, rude behaviour, inconsistent information, improper service, or unfair treatment. While CRA’s Audit, Appeals, and Collections divisions resolve technical tax matters, they do not address service problems. That role belongs to the Taxpayer Ombudsperson, an independent office responsible for ensuring that CRA treats taxpayers fairly and follows the Taxpayer Bill of Rights. This guide explains when you should contact the Ombudsperson, what cases they accept, how they influence CRA decisions, and how they can help resolve your complaint.

Who Is the Taxpayer Ombudsperson?

The Taxpayer Ombudsperson is an independent official appointed by the federal government. Their job is to:
examine complaints about CRA service
ensure CRA respects the Taxpayer Bill of Rights
investigate systemic problems in CRA operations
recommend improvements to the Minister of National Revenue
They do not override tax assessments — they address fairness, service quality, and administrative issues.

What the Taxpayer Ombudsperson Can Help With

You may contact the Ombudsperson when CRA fails to provide proper service, including:
unreasonable delays
lack of communication
lost or ignored documents
rudeness or harassment
misleading information
failure to respect timeframes
failure to respond to a complaint
inconsistent treatment
service-related errors
They focus on how CRA treated you — not whether your tax calculation is correct.

What the Ombudsperson Cannot Do

The Ombudsperson does not:
cancel tax owing
remove penalties
change audit results
overturn reassessments
interfere with CRA legal decisions
Their mandate is service fairness — not tax law.

When You Should Contact the Taxpayer Ombudsperson

You should use the Ombudsperson when:
CRA service complaints were ignored
service issues caused financial or emotional hardship
CRA took too long to respond (months or years)
CRA repeatedly lost documents
CRA did not respond to a formal Service Complaint
CRA agents acted unprofessionally
You’ve exhausted internal CRA service channels
The Ombudsperson is the “last resort” for service issues.

First Step: File a CRA Service Complaint

Before contacting the Ombudsperson, CRA requires you to:

1. Submit a Level 1 Service Complaint

Handled by the local CRA office.

2. Escalate to Level 2 Complaint

If unsatisfied, the case goes to CRA’s senior complaint officers.
Only after Level 1 and Level 2 can you involve the Ombudsperson.

Examples of Cases the Ombudsperson Handles

CRA took 18 months to process a return
CRA repeatedly demanded documents already submitted
CRA failed to close a completed audit for over a year
CRA lost Taxpayer Relief documents
CRA agent acted aggressively or disrespectfully
CRA delays caused you to miss benefits (CCB, GST credits)
CRA provided contradictory instructions
CRA refused to acknowledge their own service errors
These are all strong cases for Ombudsperson intervention.

Examples of Cases the Ombudsperson Will NOT Handle

You disagree with your audit results
You want CRA to cancel taxes or penalties
You want help with a Notice of Objection
You want help appealing to Tax Court
These belong to CRA Appeals or the courts.

How to File a Complaint With the Ombudsperson

Step 1: Submit CRA Service Complaints (Level 1 and Level 2)

Mandatory first steps.

Step 2: Collect Evidence

letters
emails
call logs
screenshots
names of CRA agents
dates and times of conversations

Step 3: File an Ombudsperson Complaint

Submit via:
online portal
phone
mail
Include:
facts
timelines
documentation
the CRA rights not respected

Step 4: Ombudsperson Review

They investigate by:
contacting CRA directly
requesting CRA explanations
analyzing timelines
reviewing taxpayer evidence

Step 5: Final Report or Recommendation

The Ombudsperson can:
recommend CRA fix delays
recommend CRA correct service issues
recommend CRA improve communication
They cannot force CRA — but CRA usually complies with recommendations.

What Happens During an Investigation

The Ombudsperson may:
interview you
review CRA service logs
evaluate compliance with Taxpayer Bill of Rights
request internal CRA memos
write a formal opinion report
Systemic issues (affecting many taxpayers) may trigger a national investigation.

What the Taxpayer Bill of Rights Means Here

Rights most often invoked:
Right to be treated professionally
Right to complete, accurate, and timely information
Right to service in both official languages
Right to expect CRA to be accountable
Right to lodge a service complaint
Right to have issues resolved timely
The Ombudsperson ensures CRA respects these rights.

When the Ombudsperson Is Most Effective

long unresolved delays
incorrect benefit suspensions
poor audit communication
lost documents
failure of CRA to respond
clear service misconduct
cases exposing systemic problems
The Ombudsperson has credibility and influence that taxpayers do not have on their own.

Mackisen Strategy

At Mackisen CPA Montreal, we assist clients whose CRA files have stalled, whose complaints have been ignored, or who experienced poor service. We prepare complete service-complaint packages, escalate unresolved issues to the Ombudsperson, and document government rights violations. Our structured approach accelerates resolution and ensures CRA addresses service failures.

Real Client Experience

A Montreal family had CCB reinstated after CRA delays were exposed in an Ombudsperson complaint. A self-employed client received an apology and corrected processing after CRA lost documents twice. A senior had benefits restored after prolonged CRA inaction. A corporation resolved an unreasonable 18-month GST audit delay thanks to Ombudsperson intervention.

Common Questions

Can the Ombudsperson cancel taxes or penalties? No. Do they help with CRA appeals? No. Can they speed up CRA processing? Yes. Should I contact them first? No — CRA service complaints must come first. Can they discipline CRA agents? Yes indirectly through recommendations.

Why Mackisen

With more than 35 years of combined CPA experience, Mackisen CPA Montreal helps taxpayers escalate unfair CRA treatment through structured service complaints and Ombudsperson interventions, ensuring CRA respects your rights and resolves your issues promptly