The Ombudsperson's questionnaire closes September 2 – and HR and payroll teams have a stake in it
Canada's federal tax watchdog is inviting public input on one of the Canada Revenue Agency’s most persistent service failures. The outcome could have direct implications for HR and payroll professionals across the country.
The Office of the Taxpayers' Ombudsperson (OTO) launched an anonymous online questionnaire on August 20, 2026. It seeks input on CRA T1 adjustment delays and the options available to resolve complaints. The questionnaire closes September 2, 2026 – one year after the CRA's 100-day service improvement plan began.
The move follows two systemic examinations opened this spring. The CRA's service standard for complex T1 adjustment requests is 20 weeks. As of May 14, 2026, the agency was taking up to 47 weeks. Between February and April, that figure reached approximately 49 weeks.
For HR and payroll teams, those timelines are more than a tax administration problem. They can affect employees waiting on reassessments tied to benefit corrections, relocation allowances, or retroactive pay adjustments. These are areas where HR departments frequently support T1 amendment filings on behalf of employees.
What CRA T1 adjustment delays mean for employers
The OTO received a high volume of complaints about delays in processing income tax and benefit returns. T1 adjustment delays were cited most often. Complainants also reported that the agency's Service Feedback Program did not respond within its own published timelines.
When a reassessment stalls due to a benefit correction, source deduction error, or retroactive income change, HR teams often become the informal intermediary. They field questions they are not positioned to answer. The delay generates downstream administrative burden inside the organization.
The OTO's examinations may result in formal recommendations to the Minister of Finance and National Revenue. At the OTO's request, the CRA updated its T1 adjustment webpage to encourage online filing rather than mail.
What HR and payroll teams should do now
While the examination runs its course, employers are not without options. Payroll professionals should document all T1 adjustment submissions clearly, including submission dates and any CRA correspondence. Encouraging employees to use the CRA's My Account portal reduces internal inquiries. Staff can track the progress of adjustment requests directly.
Organizations with remote or mobile workforces should also be alert to province-of-employment considerations that affect payroll compliance, which can trigger complex reassessment scenarios. Teams managing CRA employer compliance obligations will want to review current documentation practices ahead of any regulatory change.
Feedback window closes September 2
Not every taxpayer who experiences a CRA service issue will file a formal complaint. The questionnaire has been opened to the public to get a fuller picture for the systemic examinations.
HR professionals who have navigated T1 adjustment delays on behalf of employees can use the questionnaire to inform future recommendations. Those who encountered difficulties with the CRA's Service Feedback Program are also encouraged to respond. Responses are anonymous and can be submitted without identifying the employer or individual.
The OTO's questionnaire is available on Canada.ca. If the examinations lead to formal recommendations, changes could affect how employers manage CRA T1 adjustment delays and employer-related reassessment requests going forward.
