November 27, 2014 Ottawa, Ontario Canada Revenue Agency
The Canada Revenue Agency (CRA) reminds taxpayers and registrants (for both GST/HST and non-GST/HST purposes) that they have until December 31, 2014 to make a taxpayer relief request related to 2004.
The deadline applies to taxpayer relief requests for:
- the 2004 tax year;
- any reporting period that ended during the 2004 calendar year; and
- any interest and certain penalties that accrued during the 2004 calendar year for any tax year or reporting period.
The various laws that the CRA administers allow for the cancellation or waiver of penalties and interest when taxpayers and registrants are unable to meet their tax obligations due to circumstances beyond their control. The CRA may also accept certain late-filed, amended, or revoked income tax elections, and issue income tax refunds or reduce income tax payable beyond the normal three-year period.
Taxpayers and registrants or their authorized representatives can make a taxpayer relief request for relief of penalties and interest by completing RC4288 Request for Taxpayer Relief - Cancel or Waive Penalties or Interest. For all other taxpayer relief requests, go to Submitting your Request.
Follow us on Twitter and YouTube.
Noel Carisse
Media Relations
Canada Revenue Agency
613-952-9184
