Working toward better service from the CRAPresentation to members of CPA Fraser Valley, February 2017

What is an ombudsman?

An ombudsman is a person who examines, reports on, and

helps resolve complaints.

An ombudsman is independent and does not take sides with

either the person who is complaining or the organization

being complained about.

Ombudsman? Independent!

Taxpayers’ Ombudsman• Independent officer

appointed by federal government reports directly to the Minister of National Revenue arm’s length from the Canada Revenue Agency (CRA)

• Responsible for advising Minister on matters relating to the service provided to taxpayers by the CRA.

• To support the government’s priorities of maintaining stronger democratic institutions, increased transparency and fair treatment of taxpayers.

Our guiding principles:Independence

Impartiality

Fairness

Confidentiality

What we do

• Examine individual complaints

• Conduct systemic examinations

• Uphold the taxpayer service rights identified in the Taxpayer Bill of Right

• Help taxpayers access CRA redress mechanisms to resolve their service-related matters

• Raise awareness about what we do

If you are unsure whether a complaint is within our mandate, encourage your clients to contact us!

What we don’t do• Review matters that are before the courts

• Review complaints about issues prior to February 21, 2007

• Review issues relating to tax policy or program legislation unless it relates to service

• Review issues that are not service related

Include individuals and businesses that are liable to pay tax, are eligible to receive an amount as a

benefit, or are provided a service by the Canada Revenue Agency.

TAXPAYERS

Taxpayer Bill of Rights

• Describes the treatment that taxpayers can expect when they deal with the CRA.

• Sets out CRA’s commitment to Small Business.

• The Taxpayers’ Ombudsman is mandated to uphold the 8 service rights listed in the Taxpayer Bill of Rights.

Taxpayers have the right:→ to be treated professionally, courteously, and fairly→ to complete, accurate, clear and timely information→ to lodge a service complaint and to be provided with an explanation of the

CRA’s findings→ to have the costs of compliance taken into account when tax legislation is

administered→ to expect the CRA to be accountable→ to expect the CRA to publish service standards and report annually→ to expect the CRA to warn them about questionable tax schemes in a timely

manner→ to be represented by a person of their choice

The 8 service rights in the Taxpayer Bill of Rights

How to make a complaint

Step 1: Give the CRA an

opportunity to resolve your

service-related issue

Step 3: If you are still not satisfied, contact the Taxpayers’ Ombudsman

Step 2: If you are not satisfied, file a

complaint with the CRA Service

Complaint Program

We will skip the first 2 steps and review a complaint if there are compelling circumstances:

• Following the steps may cause undue personal or financial hardship

• The complaint raises a systemic issue• CRA is unlikely to resolve your complaint within a period of

time that the Ombudsman considers reasonable

Individual complaints

Systemic examinations• What is a systemic issue

• Identification of systemic issues* Trends analysis * Environmental scanning (media, etc.) * Complaints from tax practitioners * Minister’s request* Outreach

• Process for systemic examinations* Preliminary research* Opening memo to the Minister* Research* Report

Raising awareness• Outreach

Inform and educate taxpayers about their rights Ensure taxpayers are aware of what we do

• Target audiences Tax professionals (accountants, lawyers) Community organizations Underserved audiences Taxpayers CRA

Assisting your clients in resolving their service-related issues

• Authorizing a representative

• Communication between OTO and taxpayers / representatives

Tip #1Manage taxpayer’s expectations.

Tip #2Use the CRA Service Complaints Program first, unless exceptional circumstances.

Tip #3Submit detailed information.

Assisting your clients in resolving their service-related issues (con’t)

Examples of complaints we receive• Unclear or insufficient explanation for disallowance of a

credit

• Bank account frozen while in collection status leading to financial hardship (cannot pay bills, afford basic necessities)

• Life event which ceases payment of a benefit

Statistics and trends

• Highlights of Annual Report 2015-16 • Stats• Trends in individual complaints• Outstanding systemic examinations

• Current year• Trends in individual complaints• Systemic examinations

Systemic examinations

• Outstanding systemic examinations

1. Sufficiency of information in CPP/EI rulings2. Delays in the Taxpayer Relief Program

• Preliminary research on new systemic issues

Priorities for 2017-2018

• Proactive approach

• Increase transparency • Outreach

• Continued resolution of individual complaints

• Research into systemic issues

You have contact with or represent a large number of taxpayers AND can bring to our attention service-related issues that may be systemic in nature.

Thank you!

For general enquiries: +1-866-586-3839 (from Canada and the US)+1 (613) 946-2310 (from outside Canada and the US)

OTO website: Complaint forms are found on our website: http://www.oto-boc.gc.ca

Address: Office of the Taxpayers’ Ombudsman600-150 Slater StreetOttawa Ontario K1A 1K3

Email for systemic issues: Ombudsman@taxpayersrights.gc.ca

Contact us

Follow us on Twitter:@OTO_Canada (TaxpayerOmbudsman)

Subscribe to our electronic mailing list: www.oto-boc.gc.ca/stycnnctd/mllst/menu-eng.html

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Questions?