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Office of the tax ombudsman publishes rights that you have when dealing with Canada Revenue Agency (C

RA).  The Taxpayers’ Ombudsman is responsible for ensuring that CRA respects the service rights outlined in the Taxpayer Bill of Rights.

Rights indicated with * are the service rights upheld by the Taxpayers’ Ombudsman.

You have the right to:

  1. Receive entitlements and to pay no more and no less than what is required by law;
  2. Service in both official languages;
  3. Privacy and confidentiality;
  4. A formal review and a subsequent appeal;
  5. Be treated by CRA professionally, courteously, and fairly*;
  6. Complete, accurate, clear, and timely information*;
  7. Unless otherwise provided by law, not to pay income tax amounts in dispute before you have had an impartial review;
  8. Have the law applied consistently;
  9. Lodge a service complaint and to be provided with an explanation of findings*;
  10. Have the costs of compliance taken into account when administering tax legislation*;
  11. Expect CRA to be accountable.*
  12. Relief from penalties and interest under tax legislation because of extraordinary circumstances;
  13. Expect CRA to publish its service standards and report annually*;
  14. Expect CRA to warn you about questionable tax schemes in a timely manner*;
  15. Be represented by a person of your choice*;
  16. Lodge a service complaint and request a formal review without fear of reprisal.

The Office of the Taxpayers’ Ombudsman (OTO) provides independent and impartial reviews of complaints about how CRA serves and treats taxpayers, and addresses systemic problems that affect many taxpayers.

As a result of intervention by the Taxpayers’ Ombudsman, in some instances CRA has issued apologies, released bank accounts they have seized, cancelled penalties, reviewed and changed their internal policies and procedures and ended their collections activities.