It's useful for members of Parliament to be aware of the recourse available to all Canadians. It's all about fairness.
The Canada Revenue Agency has an independent ombudsman for service complaints, who reports directly to the minister. If your constituents have service complaints, I encourage you to send them there. We have a dedicated complaint resolution program available to all members of Parliament for addressing constituent complaints.
A taxpayer in financial hardship has the ability to be considered for financial relief. This is available to all Canadians. A taxpayer who disagrees with an assessment has a right to an appeal. We have thousands of appeal cases. They have a right to be heard. An appeal can overturn an agency decision if it's in the interests of the taxpayer and in accordance with the law.
Finally, on debt collection, as I saw in today's newspapers, we've been emphasizing that, if a taxpayer has a debt beyond their means to pay, they should please come talk to us. We're happy to work out a resolution. This is available to all taxpayers.
We encourage taxpayers all the time through our promotions to take advantage of the benefits, the exemptions, the credits, the deductions that are available to Canadians.