Open Systemic Examinations
When there is an identified systemic issue, or at the request of the Minister, the Ombudsperson may open a systemic examination. If the examination uncovers opportunities for service improvement, then the Ombudsperson’s Systemic Examination Report may include recommendations.
The following are systemic examinations that are currently open.
Delays in CCB Payments for Temporary Residents
We have found issues that could be causing unnecessary interruptions in Canada child benefit (CCB) payments to some temporary residents.
The examination will look into:
- Canada Revenue Agency (CRA) processing times and information sharing between Immigration, Refugees and Citizenship Canada (IRCC) and the CRA
- identifying service improvements that the CRA could make to ensure all temporary residents eligible for the CCB receive payments without interruption
Bare Trust Filing Requirements for the 2023 Tax Year
The Taxpayers' Ombudsperson has opened an examination whether the Canada Revenue Agency (CRA) respected taxpayers' rights in its administration of bare trust filing requirements for the 2023 tax year.
The examination will look into whether the CRA respected service rights outlined in the Taxpayer Bill of Rights, including:
- Right #6, “You have the right to complete, accurate, clear, and timely information.”
- Right #10, “You have the right to have the costs of compliance taken into account when administering tax legislation."
To look at the list of all our published systemic examinations visit our Systemic Examination Reports page.
Below you will find systemic examinations that were cancelled. We will continue to monitor for related pressing concerns. Examinations may be closed or reopened at a later time based on trend analysis.
Cancelled Systemic Examinations
Administration - Canada child benefit (CCB)
While we were conducting our CCB examination, the Office of the Auditor General (OAG) also was conducting a performance audit, and in February 2021, it published Report 4 Canada Child Benefit — Canada Revenue Agency If the CRA addresses the OAG’s recommendations, this will likely address many of the concerns we heard.
Therefore, Taxpayers’ Ombudsperson, François Boileau, cancelled the CCB open systemic exam in March 2022 but will continue to monitor the CRA's implementation of its action plan to the OAG's recommendations.
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