Appeals (PA5)

Program Overview

The Appeals program activity resolves disputes between the CRA and taxpayers by conducting fair and impartial reviews. We provide this service by reviewing decisions contested by taxpayers and benefit recipients in the areas of income tax, commodity taxes, pensionability of employment under the Canada Pension Plan, and the insurability of employment under the Employment Insurance Act.

Program Strategy

We will provide appropriate redress mechanisms to taxpayers to maintain the public’s confidence in the tax administration system.

To strengthen service delivery, we will ensure that Canadians continue to receive a timely and impartial review of their contested decisions.

Over the planning period, we will:

• finalize the creation of centres of expertise in selected tax service offices for our Appeals Large File Program;
• continue to realize efficiencies from the creation of intake centres in two tax centres; and
• enhance the electronic capabilities of our online appeals services.

The public’s confidence in the fairness of our administration of Canada’s tax laws is fundamental to the protection of Canada’s revenue base. Reinforcing this trust requires that the CRA provide taxpayers and benefit recipients with an additional level of confidence in their dealings with us and in the level of service we provide.

Over the planning period, we will:

• enhance the administration of the taxpayer relief provisions to improve consistency, and provide better reporting of the program; and
• formalize the CRA Services Complaints initiative.

Date modified:

2008-03-31