Understanding Reprisal Complaints Against the Canada Revenue Agency (CRA)
Canada Revenue Agency (“CRA”) employees have enormous individual discretion facilitated by the law. It was only relatively recently that Canadians were able to complain to a third-party, a service complaints division. Before that complaints were made to Team Leaders and Managers and in our experience were usually inadequately addressed.
The service complaints process is far from perfect but at least a department is focused on gathering complaints against CRA staff. This data could prove useful in enacting substantive change within the agency.
Form RC459 Reprisal Complaint
A clear indicator that CRA recognizes it has a problem is form RC459 Reprisal Complaint. According to CRA, it is a “[f]orm to be filed by anyone who chooses to lodge a complaint about acts of reprisal taken against them by a Canada Revenue Agency (CRA) employee, in accordance with the Taxpayer Bill of Rights.”
Reprisal Complaints by Taxpayers
Taxpayers may file a reprisal complaint if they believe the CRA has taken unjust action against them, for instance, in retaliation for:
- Filing a complaint about service issues;
- Reporting unethical behavior by CRA employees; and/or
- Participating in public consultations or legal disputes with the CRA.
An example might be a taxpayer who submits a service complaint and then suspects they are subjected to an unusual or aggressive audit without clear justification.
How to File a Reprisal Complaint
For Taxpayers:
- Contact the CRA: Taxpayers can begin by submitting form RC459 Reprisal Complaint.
- If unsatisfied with CRA’s response, taxpayers can escalate the matter to the Office of the Taxpayers’ Ombudsperson.
Challenges and Considerations
Reprisal complaints are often complex and difficult to prove. The complainant must typically demonstrate:
- A clear timeline linking their protected activity to the adverse action; and
- That the action taken by CRA lacked a reasonable, non-retaliatory basis.
Conclusion
The CRA, like all government agencies, is meant to be held to high standards of accountability and fairness. In our experience it rarely is. Reprisal complaints, or at least the data collected from the complaints, may help to strengthen public trust, increase transparency, and protect taxpayers from abuse of power.
SpenceDrake Tax Law – Tax Lawyers
Disclaimer
Each article/blog post is only meant to provide general information. It is posted on a specific date. Laws and rules change. Please know that it may be out of date. It is not meant to provide legal advice, and it does not provide legal advice. It cannot be relied on. Every tax situation is unique, and that may mean situations differ from this article/blog. If you have legal questions, please consult a lawyer.