As you say, people can turn to the taxpayers' ombudsman, François Boileau, who is an excellent colleague. However, he does not have the power to issue orders. I agree that the ombudsman should have only the power to make recommendations, but that power is not as effective as the power to issue formal orders. The power to make recommendations is persuasive and important. The recommendation is often followed, but not always. If it isn't, the redress process becomes more complicated, when there is one.
However, the ombudsman produced a report on the Taxpayer Bill of Rights and on communication with taxpayers, as well as a very significant report on the importance of communications.