The Taxpayers' Ombudsperson, Mr. François Boileau, has initiated a systemic examination into the delays taxpayers are experiencing when the Canada Revenue Agency (CRA) classifies a T1 adjustment request as complex. This move comes in response to a consistently high volume of complaints regarding processing times.
Current Service Standards vs. Reality
According to the CRA's own reporting, while the service standard for complex requests is set at 20 weeks, as of May 14, 2026, the agency has been taking up to 47 weeks to process these requests. This significant deviation from the stated standard has prompted the Ombudsperson to investigate the root causes and seek solutions.
Understanding T1 Adjustment Requests
Taxpayers seeking to amend their income tax and benefit returns have several options. For routine adjustments made through "Change my return" in their CRA account or via tax software, the service standard is two weeks. For routine requests submitted by phone or mail, the standard is eight weeks. However, when the CRA deems a request complex—requiring additional information or review—the standard extends to 20 weeks.
Service Improvement Request
In addition to opening the examination, the Ombudsperson's office has sent a service improvement request to the CRA. It urges the agency to update the T1-ADJ T1 Adjustment Request web page to encourage taxpayers to file online rather than printing and mailing the form, which could expedite processing.
Scope of the Examination
The examination aims to understand current processes, identify the root causes of service issues, and assess what the CRA is doing to meet its service standards. Based on the findings, the Ombudsperson may recommend solutions to reduce delays and improve timely service for taxpayers.
Role of the Taxpayers' Ombudsperson
The Office of the Taxpayers' Ombudsperson (OTO) works to improve CRA service by reviewing complaints and identifying systemic issues affecting multiple taxpayers. The Ombudsperson can make recommendations directly to the Minister of Finance and National Revenue or to the Minister and the Chair of the CRA's Board of Management to address systemic problems and enhance service quality.
Quote from Mr. François Boileau: "We understand that the CRA is under tremendous pressure to deliver its services to the public. But T1 adjustments affect many taxpayers, and delays can cause real issues for those who are seeking redress. The delays we have been seeing with complex T1 adjustment requests touch on several rights under the Taxpayer Bill of Rights. With a systemic examination, we are hoping to get to the root causes of why the CRA is not currently meeting its service standard."
Background Information
The OTO also works to raise awareness of the Taxpayer Bill of Rights and its own role. Taxpayers can find more information about the complaint process on the OTO's website.
Follow the OTO on social media platforms such as X, Facebook, and LinkedIn, or subscribe to their electronic mailing list for updates.
