If the answer is 'YES", there is a form for that & and address to send the complaint. On September 21, 2011, the Canada Revenue Agency (CRA) released RC4420 Information on CRA - Service Complaints Includes form RC-193, Service-Related Complaints. Form RC-193 can also be found separately.
I know you are skeptical that filing a complaint will resolve the differences you have with the CRA. That being said, the CRA has a process for submitting complaints about their service, you can use it. At the very least, you may feel better by completing the form - even if you never submit it. The writing and venting process may help you see both sides of the issue.
The complaints process relates to quality of service. The CRA takes the position that it provides a service to taxpayers. Put aside the argument that you do not want their audit services. Try to look at the issue from the CRA's perspective (even if that is difficult on the one hand and goes against your logical brain on the other). They are providing services. The Minister issued a Taxpayers' Bill of Rights and needs to know if the CRA is living up to the standards that they set for the services they deliver to the public.
"Service" refers to the quality and timeliness of the work performed by the CRA. The bases for a complaint include, but are not limited to:
•poor or misleading information;
•staff behaviour; or
•mistakes, which could result from misunderstandings, omissions or oversights.
These service elements may be considered in the context of the Taxpayers Bill of Rights.
CRA - Service Complaints
National Intake Centre
PO Box 8000
Shawinigan-Sud QC G9N 0A6
Fax: 1-866-388-7371 (within Canada or United States)
Fax: 819-536-0701(outside Canada or United States)
After you write your complaint, put it in a drawer for 24-48 hours before running off to the fax machine or post office. You may wish to rewrite parts of the narrative portion before submitting the complaint. You certainly do not want to make matters worse for yourself. if you have been treated unfairly, you may wish to ask legal counsel for assistance as it may be prudent to use the complaints process to preserve legal rights.