- What is CRA – Service Complaints?
- What is a service-related complaint?
- Why is the CRA introducing a new formalized complaint resolution process? Is it duplicating existing service redress mechanisms?
- What rights do I have when dealing with the CRA?
- Who can make a complaint to the CRA – Service Complaints?
- How and when can I make a complaint?
- What can I expect from CRA – Service Complaints?
- If I am still dissatisfied with the service provided by the CRA or believe my service rights were not upheld despite the CRA – Service Complaints, is there another avenue of redress?
- Is there a cost associated with making a complaint?
- How long will it take to resolve my complaint?
- What happens with the information I provide to the CRA? Will it be shared?
- I don't like the way the Income Tax Act is written. Can I send this complaint to you as well?
- I received the assessment of my tax return and disagree with it. Can I send my objection to CRA – Service Complaints?
Q.1 What is CRA – Service Complaints?
A.1 CRA – Service Complaints is a new formalized complaint resolution process that will allow us to improve the way we handle service-related complaints.
Q.2 What is a service-related complaint?
A.2 In general, service refers to the quality and timeliness of the work performed by the CRA. A service-related complaint includes:
- mistakes;
- undue delays;
- poor or misleading information; and
- staff behaviour.
Q.3 Why is the CRA introducing a new formalized complaint resolution process? Is it duplicating existing service redress mechanisms?
A.3 The CRA is introducing this new formalized complaint resolution process to:
- provide us with an enhanced process for handling service-related complaints;
- help us track and gather information throughout the complaint process;
- allow us to analyze trends; and
- ensure that the CRA will continue to provide high-quality and timely responses to taxpayers.
Ultimately, CRA – Service Complaints will allow the Agency to react to taxpayers' feedback and adapt our programs to improve our services to meet their needs and expectations.
This initiative was implemented on May 28, 2007.
CRA – Service Complaints is not intended to replace or duplicate existing programs such as the Problem Resolution Program, Ministerial Correspondence or the Service Enhancement Program. Instead it will work in conjunction with these programs to continue to improve service to taxpayers.
Q.4 What rights do I have when dealing with the CRA?
A.4 When dealing with the CRA, taxpayers have the right to be treated fairly under clear and established rules, and can expect a high level of service each time they deal with the CRA. These rights are stated in the new Taxpayer Bill of Rights, which is a set of 15 rights confirming that the CRA will serve taxpayers with high standards of accuracy, professionalism, courteousness and fairness.
The Taxpayer Bill of Rights comprises two types of rights, rights that are set out in legislation and service rights that the CRA creates to govern its relationship with taxpayers. For legislated rights included in the Taxpayer Bill of Rights, taxpayers will continue to use the redress process set out in the legislation, including appeals to the court as a final level of recourse.
The service rights outlined in the Taxpayer Bill of Rights will be upheld by administrative redress mechanisms in place at the CRA, such as the new complaint resolution initiative called CRA – Service Complaints. These service rights will also be upheld by the new Taxpayers' Ombudsman, who will provide a final impartial review.
The Taxpayers' Ombudsman, the Taxpayer Bill of Rights and the new CRA – Service Complaints initiative will enhance CRA's accountability and provide individuals and businesses served by the CRA with renewed assurance that they will be treated fairly, equitably and with respect.
Q.5 Who can make a complaint to the CRA – Service Complaints?
A.5 Anyone who is not satisfied with the service provided by the CRA can make a formal complaint through the CRA – Service Complaints.
Q.6 How and when can I make a complaint?
A.6 If you are not satisfied with the service that you have received, you have the right to make a formal complaint. Before considering CRA – Service Complaints, you should:
- first, try to resolve the matter with the CRA employee you have been dealing with (or call the telephone number you've been given); and
- then, talk to the employee's supervisor, if you are not satisfied.
If you are still not satisfied with the way your complaint is being handled, you may want to file a formal complaint by completing Form RC193, Service-Related Complaint. You can get this form from our Web site at www.cra.gc.ca/forms or by calling 1-800-959-2221. Complaints will not be taken over the telephone.
Q.7 What can I expect from CRA – Service Complaints?
A.7 You can expect that the CRA – Service Complaints will conduct a review of your complaint and try to have it resolved in a fair and timely manner.
After you submit a formal complaint to the CRA – Service Complaints, we will contact you to confirm that we have received your complaint and will provide you with your file number, which can be used for follow-up. Your file will be assigned to a complaints officer who will liaise with the area(s) involved with the complaint, keep you informed of the status of your complaint, and advise you of the outcome.
Q.8 If I am still dissatisfied with the service provided by the CRA or believe my service rights were not upheld despite the CRA – Service Complaints, is there another avenue of redress?
A.8 If you remain unsatisfied at the end of the review through the CRA – Service Complaints, you will be able to escalate your complaint to the Taxpayers' Ombudsman.
The Taxpayers' Ombudsman will not review a complaint until all of CRA's complaint resolution mechanisms have been exhausted.
Q.9 Is there a cost associated with making a complaint?
A.9 No, there is no cost associated with filing a service-related complaint.
Q.10 How long will it take to resolve my complaint?
A.10 The length of time needed to resolve a complaint can vary depending on the complexity of the situation and the number of people involved. However, we will contact you on receipt of your complaint, and we will maintain regular contact with you throughout our review of your complaint.
Q.11 What happens with the information I provide to the CRA? Will it be shared?
A.11 Any information you provide to the CRA is subject to the Privacy Act and will be treated as confidential. It will only be shared with the staff involved in resolving your complaint.
Q.12 I don't like the way the Income Tax Act is written. Can I send this complaint to you as well?
A.12 No. If you have a complaint about the Income Tax Act or any other tax legislation matter, you will need to contact the Department of Finance Canada. They are responsible for tax law. You can visit their Web site at www.fin.gc.ca.
Q.13 I received the assessment of my tax return and disagree with it. Can I send my objection to CRA – Service Complaints?
A.13 No, this is not a service-related matter. If you do not agree with an assessment or reassessment of your tax return, call us at the general enquiries line at 1-800-959-8281. If you are not satisfied with our explanation, you have the right to file an objection. Depending on the circumstances, use Form T400A (for income tax), Form GST159 (for GST/HST), or Form E413 (for excise tax). You can get a copy of these forms on our Web site at www.cra.gc.ca/forms or by calling 1-800-959-2221. Send your completed form to the Appeals Division of your tax services office.
