When we receive a complaint

1. Acknowledgement
   We will acknowledge the receipt of your complaint. We will also provide you with a reference number to use if you need to contact us regarding the case.
   
   
2. Screening
   If your complaint is not something we can review either because you have not attempted to resolve it first with the Canada Revenue Agency (CRA), or it does not fall within the Mandate of the Taxpayers' Ombudsman, we will let you know why we cannot review it. We will refer you, as needed, to the appropriate area within the CRA or suggest who might be able to help you.
   
   
3. Review process
   Once your complaint has gone through the screening phase and it is determined that we will review it, an examination officer will be assigned to your case. We will conduct an impartial review of your complaint based on all the available information in order to decide what we believe is fair and reasonable in the circumstances of the case.
   
   The examination officer will keep you informed throughout the process. You can also contact us and speak to the examination officer assigned to your file.
   
   
4. Conclusion
   At the end of our review, we will send you and the CRA the outcome of our review along with our recommendation, if applicable. We will follow up with the CRA on any recommendations that we make.

As part of our recommendations to the CRA, we may suggest that the CRA:

• give further reasons for a decision;
• correct a misunderstanding, omission or oversight;
• offer an apology;
• change a policy or procedure;
• make changes to systems or applications;
• review its service standards; or
• consider further staff training.