Systemic Reviews

The Office of the Taxpayers' Ombudsman is mandated to review service-related complaints against the Canada Revenue Agency (CRA) and to identify and investigate systemic and emerging issues that can negatively affect taxpayers and benefit recipients.

We identify trends and common areas of concern through individual complaints, outreach activities, and discussions with interest groups, professional associations, and Canadian taxpayers.

Active Systemic Enquiries
Small and Medium Enterprises (SME)

Scientific Research and Experimental Development (SR&ED) tax credit program

Please note that the Office of the Taxpayers' Ombudsman reviews issues that arose after February 21, 2007; therefore, we can only accept and utilize examples of situations occurring after that date, unless the situation is on-going.