Introduction: The Office of the Taxpayers' Ombudsperson, Its Annual Report and Its Role
On June 20, 2025, the Office of the Taxpayers' Ombudsperson (the "Ombudsperson") published its annual report for the 2024-2025 year. The Ombudsperson's mission is to help Canadians who have experienced service issues with the CRA. This body receives complaints from people regarding the CRA. As part of the annual reports that the Ombudsperson publishes, the organization describes trends in complaints made against the CRA and provides recommendations to the CRA.
In the 2024-2025 Annual Report (the "Report"), the Ombudsperson identified five trending reasons for complaints. These complaints were aimed at the call centres, the processing of tax returns, collection action, the Canada Child Benefit, and CRA service feedback.
While these complaints affect many Canadians, the Ombudsperson also found that the CRA's materials published online had many issues. This is an issue because this online information is often relied on by taxpayers to understand the CRA's processes or general tax and benefit questions. This article will discuss the Ombudsperson's report and the shortcomings of the CRA in providing online information. Our experienced Canadian tax lawyers always recommend that Canadian taxpayers not rely on the CRA website information for anything critical.
CRA Webpages Provide Inaccurate and Redundant Information
One of the issues that the Ombudsperson spotted was that some of the CRA's online information was inaccurate or out-of-date. Specifically, several webpages directed taxpayers to access a mobile web application called "MyBenefits CRA". However, this application is no longer used by the CRA, but was still referenced in CRA web pages and social media posts. While the CRA has resolved this particular issue, it raises a valid concern as to the trustworthiness of the information that the CRA disseminates.
A similar issue was found in the "Contact the Canada Revenue Agency (CRA)" webpage, where taxpayers were directed to call again if it was not possible to be connected to an agent. The Ombudsperson correctly points out the redundancy in providing this direction without any additional guidance, such as a better time to call.
This is particularly an issue for taxpayers who do not have access to tax professionals, such as Canadian tax lawyers or tax accountants. These taxpayers may rely on the CRA to provide them with general and basic information on taxes and benefits. However, if the taxpayer is unable to reach an agent and the information online is not entirely accurate, there may be adverse consequences, such as missed dates and deadlines, potentially resulting in interest or penalties.
CRA's Published Materials Include Misleading, Unclear, and Incomplete Information
In December 2024, the Canadian government passed legislation for the GST/HST break that would provide for the elimination of GST/HST on specific items from December 14, 2024, to February 15, 2025. The CRA created a poster with basic information regarding this tax break, but the Ombudsperson found the poster to have misleading and unclear information.
In particular, the poster listed the eligible items for the tax break, which included "food" with no other qualification. This led taxpayers to assume that all food was exempt from tax for that period. Even when the Ombudsperson brought this to the CRA's attention, the CRA did not issue any changes.
A similar issue is the incomplete information that is provided online. An example of this is a CRA webpage that described reasons why Canada Child Benefit (CCB) payments may have stopped. The information is incomplete because it provided taxpayers no substantive direction on how to proceed if his or her CCB payments ceased.
The only direction provided on the webpage was to contact the CRA, but to only contact the CRA if the taxpayer had discovered why his or her payments were stopped. This exacerbates an already existing issue with the CRA's call centres and the unavailability of agents to connect with.
Further, even when taxpayers are connected to agents over the phone, the Ombudsperson has reported that it receives complaints against the CRA for call centre agents who provide incomplete or inconsistent information.
Ombudsperson's Recommendation – CRA Must Make Efforts to Provide Relevant, Clear, Concise Information
A recommendation that the Ombudsperson made in relation to these issues is for the CRA to remove redundant information and to make sure the information it provides is relevant, clear, and concise. This is important because the Taxpayer's Bill of Rights specifically states that a taxpayer has the right to complete, accurate, clear, and timely information when dealing with the CRA.
When the CRA posts online information that is inaccurate, misleading, or incomplete, it may have adverse consequences on taxpayers. Especially when Canada operates under a self-assessment system, it is important that the CRA provide clear and concise information as some taxpayers file their taxes on their own and rely on the CRA for information. Without confidence in the CRA's publications, it will be difficult for taxpayers to rely on that information.
Tax Pro Tip – Don't Rely on the CRA Website and Make A Complaint if You Have A Service-Related Issue With the CRA
Often, taxpayers will endeavour to object to assessments by themselves or represent themselves in Tax Court. While this option is available, an experienced Canadian tax lawyer will be able to provide you with more information than a CRA webpage or publication.
Moreover, the most accessible forms of information are CRA publications, but these webpages or publications are not legally binding documents and may have errors. It is recommended to have Canadian tax lawyers deal with your tax matters, as their years of experience and education will provide you with more concise advice.
If you have service-related issues with the CRA, making a complaint to the Ombudsperson is an avenue that a taxpayer may take. It should be noted that the Ombudsperson is not able to force the CRA to change a tax-related decision or direct the CRA to provide the taxpayer with monetary compensation.
However, the Ombudsperson can make recommendations to the CRA to process requests, correct errors, or contact the taxpayer with further explanations. Examples of complaints that the Ombudsperson will review are undue delays, availability and access to services and information, and incorrect information. Complaints to the Ombudsperson can be made online, but a CRA Service Feedback must have been submitted and reviewed before the Ombudsperson will review your complaint.
FAQ
How can I make a complaint about the CRA?
There are two ways to make a complaint to the CRA. The first requires the taxpayer to contact the CRA and make the complaint directly to a CRA agent through its call centre. The second method is to submit service feedback. This method will take longer but can be done online through the CRA's Service Feedback Program.
An independent review of your complaint can be conducted by the Ombudsperson. To submit a complaint to the Ombudsperson, first, you must submit a CRA Service Feedback. Once that service feedback has been reviewed by the CRA, your complaint to the Ombudsperson will be reviewed. The complaint may be reviewed before the service feedback is reviewed if waiting for the review would have adverse consequences.
For example, if waiting will affect your ability to have the basic necessities of life, such as having certain benefits denied, or if waiting would cause your business to have limited operation, then there may be a compelling reason to conduct the review without first waiting for the CRA to complete its own review.
What is the Taxpayer Bill of Rights?
The Taxpayer Bill of Rights describes the treatment that a taxpayer is entitled to when he or she deals with the CRA. It also includes the CRA's commitment to small businesses. The Taxpayers' Ombudsperson is responsible for overseeing certain taxpayers' rights. These rights are:
- The right to be treated professionally, courteously, and fairly.
- The right to complete, accurate, clear, and timely information.
- The right to lodge a service complaint and to be provided with an explanation of our findings.
- The right to have the costs of compliance taken into account when administering tax legislation.
- The right to expect the CRA to be accountable.
- The right to expect us to publish our service standards and report annually.
- The right to expect us to warn you about questionable tax schemes in a timely manner.
- The right to be represented by a person of your choice.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
