Trying to navigate the tax system can be frustrating when you are trying to solve an issue. You attempt to explore all avenues when dealing with the Canada Revenue Agency and you try to work towards a resolution, but sometimes it can seem like you are up against a wall.
Fortunately, there is another option when dealing with the CRA. You can appeal to the Taxpayers’ Ombudsman after you have initiated a client service complaint with the CRA and it has not been dealt with satisfactorily. The Taxpayers’ Ombudsman is an independent and impartial person appointed to look into complaints about the service provided by the CRA. The Ombudsman reports directly to the Minister of National Revenue, and is not an employee of the CRA.
The duties of the office are varied and include conducting impartial and independent reviews of service-related complaints about the CRA to ensure it respects the Taxpayer Bill of Rights, as well as explaining its mandate and efforts on behalf of taxpayers.
The office also facilitates taxpayers’ access to assistance within the CRA, identifies and reviews systemic and emerging CRA service-related issues that have a negative impact on taxpayers, and provides advice and recommendations to the Minster of National Revenue about service-related matters in the CRA.
One example of the office’s work has already led to changes. In this case, a single mother with three children was asked to prove her children were born in Canada; the CRA was withholding her Canada Child Tax Benefit until it had sufficient evidence. She provided the CRA with a comprehensive list of documents to prove her case, including a letter from the doctor who delivered the children. The CRA still did not recognize the claim. She was referred to the Taxpayers’ Ombudsman, who reviewed the case and found she had provided more than enough evidence to confirm the status of the children.
This case led to a review by the Taxpayers’ Ombudsman, which found similar experiences and cases. The office wrote a report called Proving your Status which resulted in changes to the policy for establishing Canada Child Tax Benefit eligibility.
There are steps the Ombudsman cannot take. For example, the office cannot review complaints that relate to CRA policies or programs or cases before the courts. Nor can it direct the CRA to take action. But it can look at mistakes, misunderstandings, undue delays, poor or misleading information and staff behaviour.
Sometimes dealing with the CRA feels a little like “David and Goliath,” even when you understand the system. If you do not have experience dealing with the CRA, it is easy to get overwhelmed when you have an issue. That means when you have exhausted your options, the Taxpayers’ Ombudsman can be a great resource. If you are hitting a wall with the CRA, start by reviewing the Taxpayers Bill of Rights to see if you can submit a request to the Taxpayers’ Ombudsman. It may help you get over that wall.
The Taxpayers’ Ombudsman office is at www.oto-boc.gc.ca or 1-866-586-3839.