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That's why we say "Talk to us". Visit our <a href="/web/20130809153838/http://www.cra-arc.gc.ca/cntct/phn-eng.html">Telephone numbers</a> Web page to get the contact information that is right for you.</p> <p>After you've talked to us, if you still do not agree with the assessment, determination, or decision, you have the right to a formal review. If you are not satisfied with the service you received from us, you have the right to file a complaint.</p> <p>Our review process differs according to your request or what's in dispute. To better serve you, we have developed the following topics to help you get to where you want to go.</p> <div class="module-related span-6"> <h2 class="background-medium">Topics</h2> <ul> <li><a href="/web/20130809153838/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/cppei-rpcae-eng.html">Canada Pension Plan (CPP) and/or Employment Insurance (EI)</a><br/>Find out how to appeal a decision from the CPP/EI Rulings Division, a payroll notice of assessment, or a decision from the CPP/EI Appeals Division.</li> <li><a href="/web/20130809153838/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/cnclwvpnlty/menu-eng.html">Cancel or waive penalties or interest</a>聽(part of the <a href="/web/20130809153838/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/txpyrrlf-eng.html">Taxpayer relief provisions</a>)<br/>Find out about requesting relief from penalty or interest when circumstances, CRA actions, or an inability to pay prevent you from meeting your tax obligations.</li> <li><a href="/web/20130809153838/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/xcs-eng.html">Excise taxes and special levies</a><br/>Information about objections and appeals under the following acts: the <em>Excise Tax Act</em> (non GST portion); the <em>Excise Act, 2001</em>, the <em>Air Travellers Security Charge Act</em>; and the <em>Softwood Lumber Products Export Charge Act, 2006</em>.</li> <li><a href="/web/20130809153838/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/gsthst-tpstvh-eng.html">Goods and services tax/harmonized sales tax (GST/HST)</a><br/>Information about objections and appeals to your GST/HST assessment or reassessment.</li> <li><a href="/web/20130809153838/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/ncmtx-eng.html">Income tax</a><br/>Information about objections and appeals to your income tax assessment or reassessment, and to the determination or redetermination of your GST/HST credit, the Canada child tax benefit, and the disability tax credit.</li> <li><a href="/web/20130809153838/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/ltmnd/menu-eng.html">Late, amended, or revoked elections</a>聽(part of the <a href="/web/20130809153838/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/txpyrrlf-eng.html">Taxpayer relief provisions</a>)<br/>Learn about the income tax elections (alternative tax treatment) that can be late filed, amended, or revoked.</li> <li><a href="/web/20130809153838/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/ntrcrprtnstx-eng.html">Ontario Corporations Tax</a><br/>Information about objections and appeals under the <em>Ontario Corporations Tax Act</em>.</li> <li><a href="/web/20130809153838/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/rfndrdc/menu-eng.html">Refund or reduce the amount payable beyond the normal three-year period</a>聽(part of the <a href="/web/20130809153838/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/txpyrrlf-eng.html">Taxpayer relief provisions</a>)<br/>Get the details about filing an income tax return to claim a refund, or requesting an adjustment to reduce the amount payable beyond the normal three-year period.</li> <li><a href="/web/20130809153838/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/chrts-eng.html">Registered charities, registered Canadian amateur athletic associations (RCAAAs), and other listed qualified donees</a><br/>Information about what to do if you do not agree with a refusal to register, a proposal to revoke a registration, or a decision to annul a registration; or if you do not agree with an assessment or reassessment of tax and penalties.</li> <li><a href="/web/20130809153838/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/svng-eng.html">Registered savings plans</a><br/> Information about what to do if you do not agree with the refusal to register the plan, or to revoke the registration of an existing plan.</li> <li><a href="/web/20130809153838/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/rprsl-eng.html">Reprisal Complaints</a><br> Find out what to do if you believe you have been subject to reprisal.</li> <li><a href="/web/20130809153838/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/sred-rsde-eng.html">Scientific Research & Experimental Development (SR&ED)</a><br/>Information about what to do if you do not agree with the findings of the review of your SR&ED claim</li> <li><a href="/web/20130809153838/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/slf-fdp-eng.html">Selected Listed Financial Institutions</a><br/>Information for selected listed financial institutions about objection and appeals of assessment or reassessment issued under Part IX of the <em>Excise Tax Act</em> (GST/HST) and under <em>Quebec Sales Tax </em>(QST).</li> <li><a href="/web/20130809153838/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/srvccmplnts/menu-eng.html">Service Complaints</a><br/>If you are not satisfied with the service you received from us, you have the right to file a complaint.</li> <li><a href="/web/20130809153838/http://www.cra-arc.gc.ca/gncy/txpyrbllrghts/menu-eng.html">Taxpayer Bill of Rights</a><br/>Learn more about your rights and what you can expect when you deal with the CRA</li> <li><a href="/web/20130809153838/http://www.cra-arc.gc.ca/gncy/cmplntsdspts/txpyrrlf-eng.html">Taxpayer relief provisions</a><br/>Information about the discretion that is available to cancel or waive penalties or interest; accept certain late, amended, or revoked elections; and issue a refund or reduce the amount payable beyond the normal three-year period.</li> <li><a href="/web/20130809153838/http://www.cra-arc.gc.ca/gncy/nvstgtns/vdp-eng.html">Voluntary disclosures</a><br/>Find out about requesting a second review of your voluntary disclosures decision.</li> </ul> </div> <h2>Publication</h2> <ul> <li><a href="/web/20130809153838/http://www.cra-arc.gc.ca/E/pub/tg/rc4540/README.html">RC4540, Complaints and disputes</a></li> </ul> <dl id="gcwu-date-mod" role="contentinfo"> <dt>Date modified:</dt> <dd> <span> <time>2013-06-26</time> </span> </dd> </dl> <div class="clear"></div>  </div> 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