Influencing change

The Taxpayers’ Ombudsperson can influence change at the Canada Revenue Agency (CRA) by sending requests directly to the CRA or by making recommendations to the Minister of National Revenue, or to the Minister and to the Chair of the Board of Management.

The Ombudsperson can do this by sending a service improvement request or by making a recommendation in a report.

Service Improvement Requests

We may send a request to the CRA when we identify an opportunity to improve service. These requests may stem from systemic examinations, systemic research, issues heard on outreach, or when examining a taxpayer complaint.

The following are the service improvement requests that we have sent to the CRA.

Service Improvement Requests	Date sent
The Right to Have an Authorized Representative While taxpayers are legally responsible for their tax obligations, if they request the CRA to contact their authorized representative, then the CRA should respect this choice. To improve the service it provides to Canadians and to reinforce the treatment they are entitled to when they deal with the CRA, the Taxpayers’ Ombudsperson requests that the CRA update its publicly available information to remove instances where it suggests taxpayers contact the CRA first when they want to be represented by a person of their choice. [view full request]	March 13, 2023
Information the CRA Provides to Indigenous Peoples The Taxpayers' Ombudsperson requests improvements to the materials the CRA provides to Indigenous peoples. This includes a request for the CRA to update outdated information. [view full request]	March 29, 2023
Resources Available for Gender Based Violence More work is needed to help Canadians who experience gender-based violence in its many forms. The Taxpayers' Ombudsperson's request includes consulting with internal and external stakeholders: to ensure that Getting benefits and credits when in an abusive or violent situation meets the needs of those in an abusive or violent situation; and to create a gender-based violence factsheet. [view full request]	November 25, 2022
Online information for Canadians owing money Taxpayers are not sufficiently informed that the CRA will be flexible in recovering the CERB, nor do the CRA’s webpages direct Canadians intuitively. To improve the online information available to Canadians on their options when owing money, the Taxpayers’ Ombudsperson requests that the CRA review its Payments to the CRA wepages, as well as centralize the information provided on Payments to the CRA and Collections at the CRA. [view full request]	September 16, 2021
Information for Victims of Domestic Abuse The Taxpayers’ Ombudsperson requests that the CRA create an active webpage on what a taxpayer should do when the CRA requires, or requests, information, or documents, that may put the taxpayer in danger. [view full request]	September 3, 2021
Emergency Benefit Validation Delays Many complainants indicated the CRA is taking, in excess of four weeks, to validate their eligibility for the Canada Recovery Benefit (CRB). The Taxpayers’ Ombudsperson requests that the CRA update the CRB validation page, post an informational bulletin at the top of CRA Validation page that identifies the length of time the CRA will take to review supporting documents and Communicate to taxpayers the length of time it will take to review their supporting documents. [view full request]	April 26, 2021

Systemic Examination Reports

When there is an identified systemic issue, or at the request of the Minister, the Ombudsperson may open a systemic examination. If the examination uncovers opportunities for service improvement, then the Ombudsperson’s Systemic Examination Report may include recommendations.

The following is a breakdown of the Ombudsperson’s Systemic Examination Reports, the recommendations, the actions taken by the CRA, and our final analysis of those actions:

*Mobile users: Please scroll left-right to view the full chart below.

Systemic Examination Reports	Publication Date	Recommendations submitted	Recommendations accepted	The CRA's response and updates	Final analysis, after the CRA completes its action plan
Charity Begins with Fairness: More to Explore An examination into the fairness of the audit process for registered charities in Canada. [view report]	March 2023	1	1	Response and Update
The Lockout: Communication Was the Key An examination into the Canada Revenue Agency (CRA)'s lack in communication when it locked out 187,000 Canadians from their CRA account in February 2021. [view report]	January 2023	5	5	Response and Update
Back to Basics An examination into whether the CRA is using the Taxpayer Bill of Rights as a foundational document to guide its daily activities; and how the CRA ensures it is continually accountable in upholding taxpayer rights and reporting publicly on how it does this. [view report]	June 2020	14	14	Response and Update
Reaching Out An examination into improving the CRA’s Community Volunteer Income Tax Program [view report]	May 2020	15	14	Response and Update
Sub-Standard An examination into delays and lack of transparency in the CRA's processing of individual income tax and benefit returns and adjustment requests. [view report]	February 2020	15	14	Response and Update
Fair Warning An examination into service issues related to legal warnings issued by the CRA during debt collection procedures. [view report]	March 2019	9	9	Response and Update	The CRA has taken appropriate steps to address the recommendations in the report. [view analysis]
Benefits Unsheltered An examination into the CRA's communication and outreach efforts to shelters and other support organizations about benefits and credits administered by the CRA. [view report]	December 2017	3	3	Response and Update	The CRA has taken appropriate steps to address the recommendations in the report. [view analysis]
Without Delay An examination into service issues arising from delays in the CRA's Taxpayer Relief Program. [view report]	September 2017	4	3	Response and Update	The CRA has taken appropriate steps to address the recommendations in the report. [view analysis]
Rights and Rulings An examination into the sufficiency of information provided in ruling letters from the CPP/EI Rulings Division of the CRA. [view report]	March 2017	5	5	Response and Update	The CRA has taken appropriate steps to address the recommendations in the report. [view analysis]
Alive and Well Investigation into the erroneous coding of taxpayers as deceased by the CRA. [view report]	February 2014	8	8	Update	The CRA has taken appropriate steps to address the recommendations in the report. [view analysis]
Donor Beware Investigation into the sufficiency of the CRA's warnings about questionable tax shelter schemes [view report]	December 2013	4	4	Update	The CRA has taken appropriate steps to address the recommendations in the report. [view analysis]
Getting it Right Investigation of service and fairness issues arising from the misallocation of payments by the CRA [view report]	July 2012	3	3	Update	The CRA has taken appropriate steps to address the recommendations in the report. [view analysis]
Acting on ATIP Service issues in the CRA’s Access to Information and Privacy processes [view report]	March 2012	7	7	Update	The CRA has taken appropriate steps to address the recommendations in the report. [view analysis]
Earning Credits Service and fairness issues in the assessment of tuition tax credits for expenses incurred attending educational institutions outside Canada [view report]	March 2012	5	5	Update	The CRA has taken appropriate steps to address the recommendations in the report. [view analysis]
Knowing the Rules Confusion about the rules governing the Tax-Free Savings Account [view report]	June 2011	3	3	Update	The CRA has taken appropriate steps to address the recommendations in the report. [view analysis]
Proving Your Status Establishing eligibility for the Canada Child Tax Benefit [view report]	October 2010	5	5	Update	The CRA has not taken appropriate action to resolve the issues raised in the report. The OTO has opened an examination into the ongoing service issues. [view analysis]
The Right to Know Examination of the sufficiency of information in Decision Letters from the Appeals Branch of the CRA [view report]	August 2010	1	1	Update	The CRA has taken appropriate steps to address the recommendations in the report. [view analysis]
15 Reports		101 recommendations made	98 recommendations accepted

Annual Reports

Annual Reports	Publication Date	Recommendations submitted	Recommendations accepted	The CRA's response and updates
2022-2023 Upholding Your Rights [view report]	November 2023	4	4	Response and updates
2021-2022 Service Matters — Numbers speak volumes [view report]	December 2022	3	3	Response and updates
2020-2021 Adapting and Delivering in Unprecedented Times [view report]	December 2021	5	5	Response and updates

Publication Date

Recommendations submitted

Recommendations accepted

The CRA's response and updates

Final analysis, after the CRA completes its action plan

2022-2023

Upholding Your Rights

[view report]

November 2023

Response and updates

2021-2022

Service Matters — Numbers speak volumes