Original report submitted to the Minister of National Revenue April 2020.

Taxpayers have rights.

Recommendation #1

The Taxpayers’ Ombudsman recommends the Canada Revenue Agency conduct a holistic, Agency-wide review of the way it views and uses the Taxpayer Bill of Rights to ensure it is foundational in the CRA’s policy framework, culture, activities and operations.

CRA’s response

The CRA agrees with this recommendation in part.

The CRA does not believe that the inclusion of the Taxpayer Bill of Rights (TBR) in its policy framework as a fundamental component of the corporate policy suite would have the intended outcome since corporate policy is distinct from program policy (program policy consists of tax and benefits programs).

The CRA does however agree that assessing the existing uses of, and references to, the TBR on an ongoing basis is important to ensure that it is upheld. As the CRA continues to pursue its transformation, it will examine how best to embed the TBR into its culture change.

The CRA also agrees that when it creates or updates materials, and designs or redesigns its programs and services, that it is important to consider the relationship to, and any potential impact on the TBR. As a result, the CRA will explore the feasibility of developing a methodology or protocol to assess its products through a TBR lens.

2021 Update

As a result of the COVID-19 pandemic and the priority workloads this has represented for the CRA to deliver emergency benefits to Canadians and support other government departments in this regard, the work to address the Taxpayers’ Ombudsperson’s recommendations is still in progress.

Since launching the People First philosophy in 2019, the CRA has continued its transformation journey to place people, both employees and Canadians, at the centre of everything it does.

At a high level, this philosophy aligns to the Taxpayer Bill of Rights.

In October 2020, the CRA launched an empathy awareness campaign to equip all employees with information, knowledge and tools to understand why empathy is important, better identify with their clients, understand the interaction from their point-of-view, and apply empathetic concepts on the job. This work is ongoing, with no target timeline for completion.

In addition, in March 2021, the CRA published its first set of standardized Client Experience (CX) tools on the Agency’s internal site, including templates for creating personas and journey maps. These tools were developed in partnership with CX experts and were tested and piloted internally to ensure their validity and usefulness. Additional tools, training, guides, and other useful resources will continue to be added.

Furthermore, in June 2021, the CRA will undertake its third bi-annual Employee Service Culture Survey to provide a baseline understanding of the current service culture from an employee perspective, and how it is changing over time. This year’s survey will include a question specific to the TBR to assess employees’ awareness and knowledge. Results will help inform recommendations going forward.

As the CRA’s transformation journey advances, by moving to embed CX into the design and delivery of programs and services, and the adoption of an enterprise approach to change management, the CRA will continue to look for opportunities to further develop and integrate the TBR lens to better support People First service outcomes for Canadians.

This will be supported by the development of a checklist for employees across the Agency to use in developing products and communications to employees and Canadians in a way that is reflective of the CRA’s People First Philosophy. The checklist will include reference to the importance of upholding the TBR. The target completion date is September 2021.

2022 Update

The People First philosophy launched in 2019 puts people at the centre of everything the CRA does. At a high level, this philosophy aligns to the Taxpayer Bill of Rights (TBR).

The CRA continues to apply the TBR lens to its service evolution initiatives. This includes the development of an Agency Seamless Client Experience Service Strategy, for which the rights expressed in the TBR serve as a foundation. The strategy will aim to ensure an integrated approach to delivering a seamless service experience for all CRA’s clients.

The CRA has undertaken its first horizontal CX project to improve the cross-channel journey of two client segments, executors and tax professionals, as they navigate the process to fulfill a deceased client’s final tax obligations. A series of client engagements took place to uncover the most critical pain points. In addition, in March 2021, the CRA published its first set of standardized Client Experience (CX) tools that were tested and piloted to ensure their validity and usefulness.

The work is ongoing as part of the Chief Service Officer’s mandate to guide and support the Agency in successfully adopting the People First philosophy and transforming into a trusted, helpful, fair and people-centric organization. This work will continue to be informed in part by the foundational rights of taxpayers as outlined in the TBR.

Recommendation #2

The Taxpayers’ Ombudsman recommends the Canada Revenue Agency build its service transformation and service culture upon a foundation of the rights in the Taxpayer Bill of Rights.

CRA’s response

The CRA agrees with this recommendation in part.

While the CRA has decided not to rewrite existing materials, it does agree to examine how it can potentially take a phased approach to strengthen the TBR’s presence in the transformation and culture items going forward.

The CRA will also examine if the TBR can be embedded into the next phase of the change management plan for Agency transformation and the People First philosophy.

2021 Update

Please refer to the update provided for recommendation #1

2022 Update

In advance of the 2022 tax season, the CRA implemented its first annual Spotlight on Service campaign that ran national events over the months of February and March. These events sought to build national awareness of Agency service priorities: accessibility, diversity and inclusion, and putting people first both from an internal and external perspective.

A foundational short learning video – Service Excellence at the CRA – was launched at the end of the campaign and provided employees with an overview and common understanding of the People First Philosophy but also helped to reinforce understanding and adoption of CRA service culture at the desk.

The work is ongoing to continue the People First philosophy and transforming the CRA into a trusted, helpful, fair and people-centric organization. This work will continue to be informed in part by the foundational rights of taxpayers as outlined in the TBR.

Recommendation #3

The Taxpayers’ Ombudsman recommends the Canada Revenue Agency create, and require the application of, a methodology to be used to assess how proposed, amended, new, and existing frameworks, policies, procedures, workflows, programs, initiatives, training, etc. impact and uphold the rights in the Taxpayer Bill of Rights, to ensure taxpayer rights are always promoted and upheld.

CRA’s response

The CRA agrees with this recommendation in part.

Please refer to the response provided for recommendation #1.

2021 Update

Please refer to the update provided for recommendation #1.

2022 Update

Please refer to the response provided for recommendation #1.

Recommendation #4

The Taxpayers’ Ombudsman recommends the Canada Revenue Agency update its Code of integrity and professional conduct to include an explanation of the rights in the Taxpayer Bill of Rights, employees’ obligation to uphold taxpayer rights in their daily work at the CRA, and how they should uphold those rights.

CRA’s response

The CRA agrees with this recommendation in principle.

The CRA’s Code of Integrity and Professional Conduct (Code) does not establish rules for employees to follow, but rather reflects rules, legislation, and specific expectations that have been established elsewhere in the Agency.

The CRA is nearing the completion of a scheduled 5 year comprehensive review of the Code. One of the proposed updates to the Code is a new reference to the TBR in the introduction as well as a link to the TBR webpage.

2021 Update

The revised Code of Integrity and Professional Conduct came into effect on April 1, 2021. As per the previous comment, there is a new reference to the Taxpayer Bill of Rights in the Code introduction which reads: "The Canada Revenue Agency (CRA) is responsible for administering tax, benefits, and related programs for Canada. Canadians, taxpayers, and benefit recipients expect to receive accurate, fair, sensitive, timely, and professional service, even during difficult interactions and challenging situations. These expectations are outlined in the Taxpayer Bill of Rights."

The Code of Integrity and Professional Conduct references the Taxpayer Bill of Rights in the Client Service Excellence section and in Appendix A: References.

Recommendation #5

The Taxpayers’ Ombudsman recommends the Canada Revenue Agency create a general Taxpayer Bill of Rights training course applicable to and mandatory for all CRA employees, as well as additional program-specific Taxpayer Bill of Rights courses for specific workloads. All employees should take these courses and re-take them after any significant update to a course or a change in employee position.

CRA’s response

The CRA agrees with this recommendation in principle.

The CRA agrees that providing learning opportunities related to the TBR would be beneficial and will explore options that support integrating learning on the TBR into products and learning programs that are accessed by all employees.

The CRA also agrees to evaluate the practicality of creating a separate mandatory course dedicated solely to the TBR.

The CRA will continue to seek opportunities to include information on the TBR in its learning products.

2021 Update

As a result of the COVID-19 pandemic and the Agency’s effort into supporting the Government of Canada’s COVID-19 Economic Response Plan in 2020-21, the work to address this recommendation is still in progress.

Going forward, the CRA will continue to explore learning opportunities related to the TBR, including strengthening references in existing learning materials, and the possibility of creating a separate training course on the TBR.

This recommendation is slated to be completed by December 2022.

2022 Update

The CRA currently has a suite of required learning products that respond to the recommendation and demonstrates the CRA meets this need. Since 2017, the CRA corporate Directive on Learning requires all formal training to be developed in alignment with the Taxpayer Bill of Rights and efforts have been made to explore additional opportunities for integrating information on the Taxpayer Bill of Rights in its learning products. As a result, references to the Taxpayer Bill of Rights can now be found in the mandatory course Code of Integrity and Professional Conduct.

References to the Taxpayer Bill of Rights can also be found in the required learning paths supporting the administration of tax and benefits programs. Many taxpayer-facing business lines provide Taxpayer Bill of Rights awareness in their program specific workload learning paths, which are taken with a change in employee position. The following examples were created with the integration Taxpayer Bill of Rights references, but not limited to, Collections Contact Officers (launched 2021), Collections Officer (updated 2022), and Resource Officer/Complex Case Officer (launched 2022).

The CRA believes the suite of required mandatory employee courses, coupled with the corporate Directive on Learning that requires all formal training to be developed in alignment with the Taxpayer Bill of Rights, are ample and CRA will not be exploring options to create a stand-alone product.

Recommendation #6

The Taxpayers’ Ombudsman recommends the Canada Revenue Agency create a public training course on the Taxpayer Bill of Rights and include it as part of the training offered to volunteers of the Community Volunteer Income Tax Program.

CRA’s response

The CRA agrees with this recommendation in part.

The CRA is unable to implement this recommendation to the extent suggested due to the scope of the TBR.

The TBR describes the treatment a taxpayer is entitled to when they deal with the CRA. The Community Volunteer Income Tax Program (CVITP) is a collaboration between the CRA and community organizations. Community organizations host tax preparation clinics across Canada and arrange for volunteers to prepare income tax and benefit returns for eligible individuals. When a taxpayer is dealing with a CVITP clinic, they are not dealing directly with the CRA. While the CVITP volunteers are not responsible for upholding the TBR, the CRA does agree that it would be beneficial for them to be aware of it.

Therefore, the CRA agrees to conduct a review of the training package for CVITP volunteers to see where it would be feasible to include mention of the TBR.

2021 Update

This initiative has been delayed due to shifts in the CVITP’s focus in response to the COVID-19 pandemic. The CRA continues to explore and improve upon the CVITP’s volunteer resources annually and will explore this item during the next review (December 2021).

2022 Update

The CRA has introduced the new “Learn about your taxes” online learning tool. The Taxpayer Bill of Rights was included as a specific section and CVITP online training provided a link to the new course in December 2022. Information on the Taxpayer Bill of Rights has been made available online under resources for volunteers, and is recommended reading for CVITP volunteers as part of their training. This new online learning tool has been launched to the public to help youth, individuals who have never done their taxes before, and new residents learn about taxes. It is also a great tool for anyone who needs a refresher. The Learn about your taxes resource can help volunteers support their community members in improving their tax literacy, giving access to important benefits and credits by filing through the CVITP. The free online learning tool provides individuals with lessons that help them understand what taxes are, why we pay them, how to read their pay cheques and income tax slips, and how to do their taxes for the first time. Included in the “Learn about your taxes” online learning tool is a specific section on the Taxpayer Bill of Rights.

Recommendation #7

The Taxpayers’ Ombudsman recommends the Canada Revenue Agency ensure its internal products and webpages provide workflow-specific linkages between content and taxpayer rights, and include hyperlinks to one internal webpage containing the Taxpayer Bill of Rights in its entirety, an overview of each taxpayer right, examples of how CRA employees are to uphold taxpayer rights in their daily activities, the recourse options, and any applicable guides and resources.

CRA’s response

The CRA agrees with this recommendation in part.

The CRA currently has an external webpage committed to information related to the TBR. This page is in the process of being updated to include the information noted in this recommendation. As a result, the CRA has determined that it would not be efficient to create a separate internal webpage containing the same information. Any hyperlinks added to internal products and webpages will point to the external TBR webpage.

As noted in the Ombudsman report, the CRA already makes linkages to the TBR in several of its corporate plans and reports, and will continue to do so. In addition, the CRA commits to the following actions:

• ensuring that as internal products and webpages are going through routine updates that they are reviewed for opportunities to link to and promote the TBR;
• ensuring that the process for developing new internal products and webpages includes identifying opportunities to incorporate information and linkages to the TBR.

In addition, the CRA will conduct a review of its existing internal products and webpages, where relevant, to identify opportunities to incorporate linkages to and promotion of the TBR.

2021 Update

In October 2020, with the announcement of the new Ombudsperson, an all-staff email from the Commissioner and Deputy Commissioner was sent to highlight the Taxpayer Bill of Rights. This was published on the CRA’s internal employee network and included in the weekly News Summary email to all-staff.

In November 2020, a logon banner was published for one week encouraging employees to learn more about the Taxpayer Bill Rights.

This banner was accompanied by an all-staff email from the Commissioner and Deputy Commissioner that reaffirms our commitment to taxpayers and to uphold the Taxpayer Bill of Rights. This was published on the CRA’s internal employee network and included in the CRA’s weekly News Summary email to all-staff.

In March 2021, a logon banner was published for one week encouraging employees to learn more about the Taxpayer Bill Rights.

At the same time, a spotlight news item was published on the home page of the CRA’s internal employee network and included in the weekly News Summary email to all-staff.

A Featured initiatives banner, on the CRA’s internal employee network home page was published that same week and has been online since March. The link on the Taxpayer Bill of Rights takes a user to information about the Taxpayer Bill of Rights.

The CRA continues to dedicate sections to explaining the significance of the Taxpayer Bill of Rights and making linkages to the CRA’s service transformation in several of its corporate plans and reports (Corporate Business Plan, Departmental Plan, and Departmental Results Report).

Recommendation #8

The Taxpayers’ Ombudsman recommends the Canada Revenue Agency create mandatory Executive level performance expectations, with specific examples, to ensure their employees at all levels uphold the Taxpayer Bill of Rights.

CRA’s response

The CRA agrees with this recommendation in part.

In addition to the mandatory performance expectations set out by the CRA for its Executives (EXs) that include the mandatory commitments and corporate priorities on which they are expected to deliver, EXs have to list their key priorities relating to the programs, projects or services for which they are responsible along with associated performance measures that are applicable.

Since not all executives play a direct role in upholding the TBR in their area of responsibility, the CRA does not believe that it would be appropriate to create a mandatory performance expectation related to this requirement. However, the CRA has decided to add the TBR to the list of documents that EXs are asked to reference as they set out their deliverables and performance measures associated with key government priorities and documents relating to their area of responsibility.

2021 Update

Again this year, the "EX Foundation Table and Associated Performance Measures" for 2021-2022 references the Taxpayer Bill of Rights. Approval was sought and received at Corporate Management Committee (CMC) on May 5, 2021.

Recommendation #9

The Taxpayers’ Ombudsman recommends the Canada Revenue Agency integrate the Taxpayer Bill of Rights in all CRA facilities in a prominent manner throughout employee work spaces and in any public facing area.

CRA’s response

The CRA agrees with this recommendation in principle.

The CRA agrees that promoting the TBR and making it a more prominent fixture in its facilities would be an effective means of raising the awareness of its employees.

In achieving this goal and based on its experiences, the CRA believes that the most impactful placement for this type of information is not necessarily in public facing areas as recommended or in areas where there is a lot of transitory movement, such as entry ways, elevators, lobbies, etc. It has been noted that when information is placed in these types of areas, individuals will usually pass by without paying much attention to what is posted.

In addition, it is important to keep in mind that the CRA currently occupies 102 buildings nationally in one capacity or another. 38% of the buildings are Crown owned while 62% are leased (either space within the building or the entire building). There is an extensive process to request permission from landlords to post information in public facing areas, without a guarantee that permission will be granted. Based on past experiences and its commitment to sustainable development, the CRA will explore best practices that will allow it to make the best use of available resources to pursue this option.

In addition, the CRA believes that a digital solution would be the most effective and efficient method of promoting the TBR. The CRA agrees to conduct an analysis of the digital options available for this purpose.

In the interim, the CRA will send an email to all of its employees which will include a copy of the TBR poster and a link to the TBR webpage.

This will complement the CRA’s existing initiatives to promote the TBR such as the annual communication on the TBR sent by the CRA’s Commissioner and the posting of the TBR banner to the CRA’s login screen for employees for a week’s rotation.

2021 Update

The CRA promoted the TBR internally for employees’ awareness through the annual communication sent by the CRA’s Commissioner. This was supported by a week long TBR banner posted to the CRA’s login screen on all employees’ computers outlining the 16 rights and the CRA commitment to small businesses. Going forward, this digital promotion of the TBR will occur twice a year.

As a result of the COVID-19 pandemic, with the majority of employees working remotely, an additional communication promoting the TBR during the pandemic was sent to all employees.

This recommendation has been met. The CRA publishes a log on banner to promote TBR twice a year agency wide as mentioned above. The last one was published on March 29th this year. It was announced with a spotlight article and an image-link of banner displayed on the CRA’s internal employee network under Featured initiatives; The next promotional package will be published in November 2021.

2022 Update

The CRA publishes a log on banner to promote TBR twice a year agency wide. The banner was published in March and November 2022. This is a continuous initiative with each occurrence being announced with a spotlight article and an image-link of the banner displayed on the CRA’s internal employee network under Featured initiatives.

Recommendation #10

The Taxpayers’ Ombudsman recommends the Canada Revenue Agency regularly update Guide RC17 Taxpayer Bill of Rights Guide: Understanding your rights as a taxpayer, to include a focus on how the CRA upholds each taxpayer right.

CRA’s response

The CRA agrees with this recommendation.

The CRA currently reviews and updates the RC17 guide on a yearly basis, as needed, and will continue to do so moving forward.

In addition, the CRA commits to a complete review and update of this guide in order to ensure that its contents reflect the new TBR webpage currently under development.

2021 Update

The RC17 is circulated and updated annually. It was last updated April 8, 2021.

As part of the April 8, 2021 update, each right outlined in the Guide was reviewed and where a content warranted details on how the CRA upholds the right, the content was updated.

Recommendation #11

The Taxpayers’ Ombudsman recommends the Canada Revenue Agency create one external webpage containing the Taxpayer Bill of Rights in its entirety, an overview of each taxpayer right, examples of the application of each taxpayer right, the recourse options, and any applicable guides and resources (the new Taxpayer Bill of Rights webpage).

CRA’s response

The CRA agrees with this recommendation.

The CRA already has an existing webpage with information on the TBR and is currently working on a redesign and update of its contents to include more detailed information on each right and commitment to small business. The redesigned webpage will provide a more interactive experience for users.

While this work is close to completion, the CRA acknowledges that there is merit to adopting the suggestions made in this recommendation. The CRA will extend the work to ensure that the completed webpage includes more comprehensive information that will allow for a more practical understanding of each right and commitment.

2021 Update

Recommendation #11 is completed. Here is the link to the current pages: Taxpayer Bill of Rights Guide: Understanding your rights as a taxpayer

Recommendation #12

The Taxpayers’ Ombudsman recommends the Canada Revenue Agency update its external webpages and public facing products to include the values outlined in the Taxpayer Bill of Rights, specific references to the Taxpayer Bill of Rights, and references or hyperlinks to the new Taxpayer Bill of Rights webpage; and where the information pertains to specific elements of taxpayer rights, to specifically mention those rights.

CRA’s response

The CRA agrees with this recommendation in part.

The CRA has made a commitment to "Making information more helpful and easier to understand" as part of its People First campaign. This commitment includes the following statement:

"The Taxpayer Bill of Rights states that every Canadian has the right to complete, accurate, clear, and timely information that explains the laws and policies that apply to their unique situation."

The CRA is already working to include its People First messaging in all of its external communications products, where appropriate.

In addition, the CRA will conduct a review of its external webpages and public facing products to determine if there are relevant opportunities to promote the TBR.

2021 Update

The CRA continues to add references to the Bill of Rights where relevant.

Some examples include:

The CRA message bank (used to draft various communications products) includes this bullet:

Your rights as a taxpayer or as a small business owner are protected through the Taxpayer Bill of Rights. These rights outline the treatment you are entitled to when you deal with the CRA. Learn more about the Taxpayer Bill of Rights.

The T1 FAQs (online) include this QA:

What do you do if you are not satisfied with the CRA’s service or if you feel you have been treated unfairly?

If you are not satisfied with the services you received from us, we encourage you to talk to us. The CRA is committed to serve you with high standards of accuracy, professionalism, courtesy, and fairness.

For more information on:

• Your rights and what you can expect when you deal with the CRA, go to Taxpayer Bill of Rights
• How to file a complaint if you are not satisfied with the service you received, go to Make a service complaint or complete Form RC193, Service Feedback
• How to file a complaint if you believe you have experienced a reprisal, go to Reprisal Complaints

Additionally, some pages dealing with standards of service that taxpayers can expect include the link to the bill of rights under "related information": Responding to us

The Agency updated the P133 – Your Appeal Rights – Canada Pension Plan and Employment Insurance Coverage webpage to include a link to the Taxpayer Bill of Rights Guide: Understanding Your Rights as a Taxpayer.

The CRA continues to explore other opportunities to include references to the values and rights outlined in the Taxpayer Bill of Rights in its public facing products. The CRA will have the updates done by the end of March 2022.

2022 Update

The CRA added links to the Taxpayers’ Bill of Rights to 38 of the key pages on the Taxes theme of Canada.ca in both languages, for a total of 76 pages.

Recommendation #13

The Taxpayers’ Ombudsman recommends the Canada Revenue Agency include on its main external webpages a reference to the Taxpayer Bill of Rights and a hyperlink to the new Taxpayer Bill of Rights webpage.

CRA’s response

The CRA agrees with this recommendation in principle.

The CRA will conduct a review of its main external webpages to determine if and where it would be appropriate to include a reference to the TBR and/or a hyperlink to the new TBR webpage.

2021 Update

Recommendation #13 is completed. Here is the link to the current pages:

Taxpayer Bill of Rights

Recommendation #14

The Taxpayers’ Ombudsman recommends the Canada Revenue Agency create an annual report located on the new Taxpayer Bill of Rights webpage, listing the rights in the Taxpayer Bill of Rights, reporting on how the CRA has upheld each of the taxpayer rights, and describing any improvements the CRA has done or plans to do, to uphold each of the taxpayer rights.

CRA’s response

The CRA agrees with this recommendation in principle.

The CRA agrees that reporting on how its service improvements align with the TBR would be a positive step in the right direction, and as it pursues its Agency transformation, the CRA will explore if it is feasible to communicate on how its progress aligns with taxpayer rights, where applicable, particularly in its corporate documents.

Since the CRA follows up on the commitments it makes in its action plans on a yearly basis, it will examine the possibility of using this process as a means of tracking its progress with respect to its commitments related to the TBR.

2021 Update

Action plans in response to recommendations from the Taxpayer Ombudsperson are published and include annual updates outlining the CRA’s progress towards the recommendations.

The CRA continues to dedicate sections to explaining the significance of the Taxpayer Bill of Rights and making linkages to the CRA’s service transformation in several of its corporate plans and reports (Corporate Business Plan, Departmental Plan, and Departmental Results Report).

Going forward, additional considerations will be explored to strengthen linkages to the TBR in the Agency’s transformation landscape and corporate documents, where applicable (as per the CRA’s update for recommendation #1).

This recommendation is slated to be completed by December 2022.

2022 Update

For the past three years, the Departmental Plans (2020-21, 2022-23 and 2023-24) included all of the service rights in the Taxpayer Bill of Rights (TBR) and, sometimes, the link the TBR page. The same applies to the Departmental Results Report for the years 2020-21 and 2021-22. These reports are available externally at Departmental Plan – Canada.ca and Departmental Results Reports – Canada.ca.

As a part of CRA’s normal procedures, Web Optimization will continue to improve access and visibility of this information based on data from web analytics.

Also, building on the Service Policy Framework, the Integrated Service Strategy, approved by the Board of Management in September 2022, articulates the vision for seamless service, and proposes a whole-of-Agency approach to service delivery.

The CRA has developed a CX approach methodology with the focus on clients’ perceived interactions and experience with the Agency. The CX approach methodology includes understanding our clients’ needs; looking at their holistic journey from end-to-end; using standard methodologies, such as ethnographic research, journey mapping, user experience testing, human-centred design, and lean. The CX projects at the core of the CRA Integrated Service Strategy are horizontal initiatives that uphold the service rights set out in the Taxpayer Bill of Rights by identifying opportunities and proposing solutions, with the goal of improving service to taxpayers but also supporting the CRA Commitment to Small Business to ensure their interactions with the CRA are conducted as efficiently and effectively as possible.