The Taxpayer Bill of Rights grants taxpayers 16 rights. However, the taxpayers' ombudsperson does not have the authority to investigate specific issues in relation to all 16 rights. There are only six rights in respect of which the ombudsperson may investigate.
In particular, the taxpayers' ombudsperson has no authority to investigate cases respecting right number 3, which is the right to privacy. That right therefore may not be subject to an ombudsperson's investigation or to judicial review.
No court would be able to investigate or find in favour of a taxpayer whose privacy had been violated or not respected. Courts may not investigate that because the charter is empty.