The Office of the Taxpayers’ Ombudsman is launching an investigation into how well the Canada Revenue Agency (CRA) is integrating the Taxpayer Bill of Rights in its activities, the watchdog announced on Tuesday.

Introduced in 2007, the TBR sets out the rights taxpayers have and the treatment they can expect from the federal tax agency.

The investigation will examine whether the CRA is “effectively integrating the rights and values” of the TBR into its activities and the CRA’s reporting to taxpayers,” the organization says in a news release.

“The issue is two-fold: first, whether the TBR is being embedded by the CRA as a foundational document, guiding its daily interactions with taxpayers; and second, how the CRA ensures it is continually accountable in upholding taxpayer rights in its activities and reporting publicly on how it upholds them,” states the ombudsman’s memorandum to the Minister of National Revenue.

“The rights in the Taxpayer Bill of Rights are important and need to form part of the foundation guiding the CRA in its interactions with taxpayers. Through this systemic examination we will identify any gaps and areas for improvement, to assist in improving the CRA service culture and service to taxpayers,” says Sherra Profit, Taxpayers’ Ombudsman in a statement.