Taxpayer Relief

Transcript

Were you unable to meet your tax obligations due to circumstances beyond your control?

You may be able to ask the Canada Revenue Agency to cancel or waive your penalties or interest.

Meet Suzanne.

Suzanne’s house caught on fire on April 20, which prevented her from filing her tax and benefit return on time..

She was charged a late filing penalty.

Suzanne fills out form RC4288 online using My Account to apply for taxpayer relief due to her unfortunate situation.

When applying for relief, you must give the facts and circumstances that explain your inability to meet your tax obligations.

Your request should clearly outline what you are asking to have cancelled or waived, and for what reason.

In the case of a natural or human-made disaster, such as the fire in Suzanne’s home, you must provide a copy of the insurance and fire reports with your application.

If you’re asking for relief from penalties or interest, you must send your request within ten years of the tax year or fiscal period.

For example, a request made in 2020 must be related to a penalty for a tax year ending in 2010 or later or interest accrued in 2010 or later.

Use the CRA's electronic services to send your application for relief as well as all supporting documents.

If you’re considering sending a request for relief from penalties or interest, go to canada.ca/penalty-interest-relief.