Revenue Services

Complaints, Suggestions and Compliments

Your feedback is important to us!

The Revenue Services Division provides services related to:

  • Property taxes
  • Utilities (water & sewer billings and solid waste billings)
  • Parking ticket/violation payments and dispute resolution
  • Municipal Land Transfer Tax (MLTT)

This policy outlines the steps to make a complaint, suggestion or compliment regarding any of Revenue Services' functions. We have one form to make it easy to submit your comments or to make a complaint. Here are a few things you may need to know before completing the form.

 About Revenue Services

Revenue Services is committed to providing the highest level of customer service, while ensuring timely and accurate billing and collection services for property taxes and utilities, and payment services and dispute resolution for parking tickets. Our customer service representatives and staff strive to treat all customers with respect and fairness, and in a professional and courteous manner. We offer ongoing training to staff to improve our customer service response, and we are continually evaluating new technologies to provide more efficient and convenient services to our customers.

While we strive to do our best, there may be times when customers may have suggestions for improvement to our services, or may wish to make a complaint about the level of service they received. We take all comments seriously, and our aim is to provide a satisfactory resolution to any problem, wherever possible.

Revenue Services Division (RSD) provides billings and collections for property taxes, utilities (water/sewer and solid waste charges), and Municipal Land Transfer Tax, and payment services and dispute resolution for parking tickets. Revenue Services operates a Customer Service Call Centre, responding to a wide variety of calls related to property tax, utilities and parking tickets, and operates six Customer Service counter locations for property tax and utility payments and enquiries, and four counter locations for parking ticket payments or disputes.

Resolving problems

If you have questions or a problem related to your property taxes, utilities, a parking ticket or the Municipal Land Transfer Tax, please phone or Contact Us at one of our listed options. Our staff are trained to answer your questions, provide explanations, and to resolve any problems you may have with any of our services.

Many problems can be resolved through discussions with our Customer Service Representatives either by phone through our Call Centre, in person at one of our Customer Service Counters, or in writing.

Telephone Inquiries:

If the Customer Service Representative is unable to assist you by phone, or if you are unsatisfied with the response, you may ask that your call be transferred to a Call Centre Coordinator, or to the Customer Service Supervisor. If a coordinator or supervisor is unavailable at the time of your call, the Customer Service Representative will take your name and number to allow the coordinator or supervisor to return your call.

Customer Service Counter Inquiries:

If the Customer Service Representative at the counter is unable to resolve your problem during your visit, you may ask to speak to one of our Supervisors, Counter Services. If a supervisor is not immediately available, you may ask for the supervisor's name and phone number, or provide your name and number for the supervisor to contact you.

Written Inquiries:

You may also send written enquiries to our Correspondence Unit.

If your problem cannot be resolved through an initial enquiry through any of the above means, or if you are unsatisfied with the outcome or the level of service received, you may wish to make a complaint.


There is a difference between a question or an unresolved problem and a complaint.

For the purposes of this policy, a complaint is:
an expression of dissatisfaction with a Revenue Services Division policy, procedure, or with the quality of service provided, or the actions of a Revenue Services employee.

Understanding Legal Requirements, City Policies and By-laws

In some circumstances, you may not agree with a policy or you may be dissatisfied with the result obtained. Please bear in mind that Revenue Services' staff are required to strictly comply with all relevant legislation, municipal by-laws, or City of Toronto policies, and have no authority to waive or suspend any applicable laws, policies or by-laws in individual circumstances.

Therefore, in some cases, staff may be unable to resolve an issue to your satisfaction where the problem stems from a legislative requirement, by-law or City policy. You have the right to ask for the authority under which such a rule is established, and have it explained to you, or to be provided a copy of the relevant law, by-law or policy.

If you would like to make a complaint, this policy identifies the process to be followed to submit a complaint, and what will happen once your complaint is received.

Making a Complaint

You may make a complaint:

  • In writing, using the form provided for this process, or you may send your comments in writing by mail (See the “Contact Us” section at the end of this policy for our mailing address and the complaint form). If writing a letter, please include the heading “Complaint” in your letter
  • In person at one of our Customer Service Counters, either verbally, or a form can be provided to you if you wish to submit a written complaint
  • By phone, contact a Customer Service Representative. We will take the information and complete and submit a form on your behalf
  • By faxing your form or letter to 416-696-3605
  • By email to
  • For hearing impaired customers, by calling our TTY line at 416-392-0719

If your complaint, suggestion or compliment involves another division or is not within Revenue Services’ jurisdiction, we will advise you accordingly.

What happens when I make a complaint?

Once a complaint is submitted to Revenue Services:

  1. The form is received and dated and will be assigned a reference number.
  2. You will receive written confirmation of your complaint by mail, email or telephone.
  3. For most complaints, a reply will be provided within 15 business days of the date the complaint is received. If your complaint takes longer to resolve, you will be notified in writing of the estimated time by which you will receive a reply.
  4. Resolving complaints may involve the following steps:
    • Reviewing the information contained in the complaint and confirming any relevant information from the property tax or utility account or parking ticket/vehicle records
    • Discussing the matter with the service area and staff in question
    • Contacting you to clarify any points
    • Identifying any circumstances or factors that bear on the situation or complaint, including recognition of special needs or necessary accommodations
    • Determining if any errors were made
    • Determining if staff involved followed appropriate procedures, and acted fairly, and in a professional and courteous manner.
    • Determining and taking any action required to resolve the complaint, including escalating the complaint depending on the nature of the issue. A complaint may be escalated by a staff member to a Revenue Services supervisor, manager, or the divisional director for resolution or action, or where warranted, to the Treasurer, Deputy City Manager and Chief Financial Officer and/or the City Manager
    • Advising you in writing or by telephone of the results of our review of your complaint and the outcome

Who will see my complaint?

Depending upon the nature of your complaint, it may be reviewed by a Revenue Services Supervisor, Manager and/or the Director, Revenue Services. In some cases, staff members who are named in your complaint may be included.

Special Needs and Accommodations

Where the circumstances surrounding a complaint involve special needs or accessibility accommodations, these complaints will be escalated to a Revenue Services manager or the Director, Revenue Services, for resolution and response.

What happens if I disagree with the outcome of my complaint?

If you have made a complaint and have received a response from Revenue Services about the matter, and you still disagree with the outcome, or feel that your complaint has not been adequately addressed or resolved, you may ask that your complaint be escalated to the following authorities, or you may contact these offices directly to escalate your complaint.

If, after having escalated your complaint, you feel that you have not received fair treatment, you may contact Ombudsman Toronto at 416-392-7062, or by email at, or by visiting the

Suggestions and Compliments

The Revenue Services Division values your suggestions for improvements, and we appreciate compliments that you may have concerning our service.

A suggestion is an opinion expressing a way to change or improve services or policies for the better.

A compliment is an expression of satisfaction with the service or treatment you received in your dealings with Revenue Services, or its employees. Compliments may concern employees who delivered excellent customer service, or who may have gone above and beyond to resolve a problem, or about policies that are in place in Revenue Services.

What happens when I make a suggestion or a compliment?

Use our form to submit a suggestion or compliment. Once your suggestion or compliment is submitted to Revenue Services:

  • The form is received and dated and will be assigned a reference number
  • You will receive a written reply thanking you for your suggestion or compliment by mail, email or telephone if you have provided your name and contact information and have indicated you would like to receive a response
  • If your suggestion or compliment concerns a matter that Revenue Services is not responsible for, we will advise you of where you can direct your comments
  • Your suggestion or compliment will be shared with named staff members, and their respective supervisors, managers and the Director of Revenue Services if you indicate that you would like the information shared. We will block any personal information unless you expressly advise us that we can share that information with Revenue Services’ staff. Suggestions will be reviewed by the Revenue Services Management Team as they are received
  • Suggestions may be used for staff training or improvements to our processes. Please note that not all suggestions can be implemented. Many policies and procedures are based on legislation, City by-laws or Council directives

Making a Suggestion or Compliment

You may make a suggestion or compliment:

  • In writing, using the form provided for this process, or you may send your comments in writing by mail
  • In person at one of our Customer Service Counters, either verbally, or a form can be provided to you if you wish to make your suggestion or compliment in writing
  • By phone, contact a Customer Service Representative. We will take the information and complete and submit a form on your behalf
  • By faxing your form or letter to 416-696-3605
  • By email to
  • For hearing impaired customers, by calling our TTY line at 416-392-0719


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