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Service-Related Complaint
Before you make a complaint
There are steps you can take to try to resolve your concerns. First, try to resolve the matter with the employee you have been dealing with or call the telephone
number provided in the Canada Revenue Agency's (CRA) correspondence. If you do not have contact information, go to canada.ca/cra-contact.
If you still disagree with the way your concerns were addressed, you can ask to discuss the matter with the employee’s supervisor. This is often the fastest way
to resolve your concerns. If you are still not satisfied, you can send a service-related complaint by filling out this form.

Section 1 – Identification Internal use only

First name Last name

Mailing address (Apt No – Street No, Street name, PO Box, RR)

City

Province or territory (or country, if outside Canada) Postal or ZIP code

Daytime telephone number Alternate telephone number Best time to contact you

Social insurance number Business account number

Social insurance number or Program Reference
Business number identifier identifier
Business account number

Section 2 – Authorizing a person to act on your behalf (optional)

If you want to authorize a person to discuss this complaint on your behalf, enter the following information:

First name Last name

Firm name (if applicable) Business account number (if applicable)

Program Reference
Business number identifier identifier

Did you previously send Form T1013, Authorizing or Cancelling a Representative, Yes – go to Section 3.
Form RC59, Business Consent for Access by Telephone and Mail, or a letter of
authorization for this person? No – enter the following information.

Mailing address (Apt No – Street No, Street name, PO Box, RR) City

Province or territory (or country, if outside Canada) Postal or ZIP code Telephone number

As the complainant identified in Section 1 of this form, I authorize this person to discuss this complaint with the CRA on my behalf. This person is not authorized
to request any changes to my account.

Signature of complainant Year Month Day

Section 3 – Information about your service-related complaint
Describe your service-related complaint and tell us what action you have taken to try to resolve the matter. Include the name(s) of the CRA employee(s) and
the office location(s) you have contacted, and describe any action that they have taken.
There is more space on the back of this form. If you still need more space, attach a separate sheet of paper.

RC193 E (18) (Ce formulaire est disponible en français.)

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Section 3 – Information about your service-related complaint (continued)

Personal information is collected under the Income Tax Act and the Excise Tax Act to administer tax, benefits, and related programs. It may also be used for any purpose related to the
administration or enforcement of the Act such as audit, compliance and the payment of debts owed to the Crown. It may be shared or verified with other federal, provincial/territorial
government institutions to the extent authorized by law. Failure to provide this information may result in interest payable, penalties or other actions. Under the Privacy Act, individuals
have the right to access their personal information, request correction, or file a complaint to the Privacy Commissioner of Canada regarding the handling of the individual’s personal
information. Refer to Personal Information Bank CRA PPU 571 on Info Source at canada.ca/cra-info-source.

General information
What is a service complaint? Where do you send this form?
Generally, service-related complaints refer to the quality and timeliness of There are three ways you can send this form and supporting documents:
the CRA's service.
Online, using the "Submit documents" service at any of the following:
You can make a complaint if you are not satisfied with the service that you
received from the CRA. Service complaints can be about the following: • My Account at canada.ca/my-cra-account, if you are an individual
• mistakes that could result in a misunderstanding or omission • My Business Account at canada.ca/my-cra-business-account, if you
are a business owner
• undue delays
• Represent a Client at canada.ca/taxes-representatives, if you are an
• employee behaviour authorized representative or employee
• poor or misleading information By fax, at the following numbers:

• other service-related issues • 1-866-388-7371 from Canada or the United States

• 1-819-536-0701 from outside Canada and the United States
There is no fee to make a service complaint.
By mail, at:
For more information
For more information on the service complaint process, go CRA Service Complaints
to canada.ca/cra-complaints-disputes. National Intake Centre
Appeals Division
For more information on your service rights, see Guide RC17, Taxpayer 4695 Shawinigan-Sud Boulevard
Bill of Rights Guide: Understanding your rights as a taxpayer, or go Shawinigan QC G9P 5H9
to canada.ca/taxpayer-rights, and refer to rights 5 and 6, 9 to 11, and 13 CANADA
to 15.
After you send this form
A CRA complaints officer will review the complaint and send you the outcome
of the review by mail.