Taxpayer Ombudsperson: How They Can Help Resolve CRA Issues – A Complete Guide by a Montreal CPA Firm Near You

Introduction

When you are in a dispute with CRA—whether due to unreasonable delays, unfair treatment, lost documents, poor communication, or mishandled files—you may feel powerless. Most taxpayers believe their only options are filing objections, appeals, or court actions. But there is another powerful yet underused resource: the Taxpayer Ombudsperson. The Ombudsperson provides independent oversight of CRA service issues and ensures that taxpayers are treated fairly, respectfully, and in accordance with the Taxpayer Bill of Rights. This guide explains what the Taxpayer Ombudsperson does, when to contact them, and how they can help resolve CRA service problems.

Legal and Regulatory Framework

The Office of the Taxpayer Ombudsperson (OTO) was created in 2007 under the authority of the Minister of National Revenue. It does not change tax law or reverse tax assessments, but it investigates violations of the Taxpayer Bill of Rights, particularly:

• Right to clear information

• Right to timely service

• Right to be treated professionally and fairly

• Right to formal review and complaints

• Right to CRA accountability
  The Ombudsperson is independent from CRA’s audit, appeals, and collections divisions and reports directly to the Minister.

Key Court and Policy Considerations

While the Taxpayer Ombudsperson does not litigate cases, courts have acknowledged the role of fairness and due process in CRA actions. Cases such as Hickman Motors v. Canada and Stemijon Investments v. Canada highlight the need for CRA to treat taxpayers fairly. The Ombudsperson addresses service failures that may contribute to unfair treatment or administrative errors.

What the Taxpayer Ombudsperson CAN Do

• Investigate CRA service complaints

• Review systemic problems (e.g., long delays, communication failures)

• Recommend corrective actions

• Review lost documents, mishandled files, or ignored correspondence

• Assist when CRA does not follow its own service standards

• Ensure CRA respects taxpayer rights

• Facilitate communication between taxpayer and CRA
  The Ombudsperson focuses on service—not tax law decisions.

What the Taxpayer Ombudsperson CANNOT Do

• Reverse a tax assessment

• Change tax law or CRA policy

• Interfere in audits, appeals, or legal disputes

• Force CRA to agree to taxpayer demands

• Provide tax advice or representation
  For disputes regarding incorrect tax assessments, taxpayers must use the Notice of Objection or Tax Court process.

When to Contact the Taxpayer Ombudsperson

You should contact the Ombudsperson when CRA: ignores your letters, refuses to return calls, mishandles documents, misses deadlines, delays refunds unreasonably, miscommunicates instructions, treats you disrespectfully, provides contradictory information, abuses collection powers, or denies your rights under the Taxpayer Bill of Rights. You must first attempt to resolve the issue through CRA’s internal complaint process.

Steps to Resolve a CRA Service Complaint

1. Attempt Resolution With CRA First

Call CRA, speak to a supervisor, or file a complaint using CRA’s Service Feedback Program.

2. If CRA Fails to Respond, Contact the Ombudsperson

Submit a complaint online or by mail detailing the service issue.

3. Provide Evidence

Include copies of letters, call logs, CRA notes, missed deadlines, or examples of poor service.

4. Ombudsperson Investigates

The office will review your complaint, request information from CRA, and evaluate whether your taxpayer rights were violated.

5. Recommendations Issued

Though non-binding, CRA typically follows the Ombudsperson’s recommendations.

Examples of Issues the Ombudsperson Commonly Resolves

• Delayed refunds (personal or corporate)

• CRA ignoring Taxpayer Relief submissions

• CRA failing to respond within timelines

• Lost documentation

• Poor communication in audits

• Unreasonable hold times

• Inconsistent or incorrect CRA instructions

• Improper treatment of vulnerable taxpayers (seniors, new immigrants, low-income families)

Systemic Investigations

The Ombudsperson can launch national-level investigations into recurring issues—for example, CRA call center quality, processing delays, or inconsistent application of policy. These investigations often lead to improvements in CRA service standards.

How Long Does the Process Take?

Service complaints may take:

• 15–60 days for simple issues

• Several months for complex cases
  Systemic investigations may take longer.

Mackisen Strategy

At Mackisen CPA Montreal, we help clients escalate CRA service failures strategically. We prepare documented service complaints, communicate directly with CRA, file Ombudsperson submissions, and provide supporting evidence showing delayed responses or administrative unfairness. For reassessment disputes, we simultaneously manage Notice of Objection or Tax Court strategies.

Real Client Experience

A Montreal taxpayer received a long-delayed refund after we escalated to the Ombudsperson. A corporation stuck in a year-long CRA audit received action after our service complaint demonstrated unreasonable delay. A senior’s CPP/OAS adjustment was resolved when we proved CRA repeatedly lost submitted documents. A family regained CCB benefits after CRA misclassified custody documentation.

Common Questions

Will the Ombudsperson fix my tax bill? No—they address service issues only. Is the Ombudsperson independent? Yes. Will CRA retaliate? No—CRA is legally prohibited from doing so. Do I need a CPA? Strongly recommended for formal submissions.

Why Mackisen

With more than 35 years of combined CPA experience, Mackisen CPA Montreal ensures CRA holds itself to its own service standards. We advocate for fairness, accountability, and proper treatment when CRA service fails.