Complaints we review
We review complaints about the quality of service provided by the Canada Revenue Agency (CRA).
If you have an unresolved service issue after the CRA’s Service Feedback Program has finished its review, or you are not satisfied with how it addressed your service issue, then we can review your complaint.
Examples of issues we review
- processing delays outside of the CRA’s service standards
- availability and access to services
- incomplete, inaccurate, or unclear information
- an action or inaction that impacted the service
- fairness in service
- behaviour of an employee
- lost or misplaced documents
- issues authorizing a representative
Examples of issues we do not review
- complaints about processing times that are within the CRA’s service standards
- frequency of compliance action, for example being selected for a review or audit annually
- unresolved accessibility complaints, learn more at Canadian Human Rights Commission
The Order in Council and the Minister of Finance and National Revenue set limitations on what we can review.
Examples of issues we cannot review
- tax-related decisions
- complaints that have been addressed by, or are ongoing with CRA's:
- Minister of Finance and National Revenue
- Commissioner
- Deputy Commissioner
- service received from a federal department or agency that is not the CRA
- a decision of, a proceeding in, or an issue before a court
- unresolved complaints about not being served by the CRA in an official language, go to the Office of the Commissioner of Official Languages
- unresolved complaints about how the CRA protects and manages the confidentiality of personal and financial information, go to the Office of the Information Commissioner of Canada or go to the Office of the Privacy Commissioner of Canada
- CRA reprisal complaints
- the administration or enforcement of program legislation, unless the review relates to a service issue
- an administrative interpretation
- a service issue that happened before May 24, 2006
Issues not about service
If your issue is not about the quality of service you received, review the recourse options available in the correspondence you received from the CRA.
Other options for complaints not related to service
- If you want to dispute an assessment, determination or decision, go to the information the CRA provides at File an objection
- If you disagree with the Income Tax Act or other tax legislation matters, contact the Department of Finance Canada
Issues not about the CRA
- If your complaint is about another government institution, you may look up their contact information on Government of Canada contacts.
- If you want to report suspected tax or benefit cheating, go to Reporting suspected tax or benefit cheating in Canada.