Taxpayer relief deadline is December 31, 2020, for requests related to 2010

The Canada Revenue Agency (CRA) would like to remind taxpayers and registrants that they have until December 31, 2020, to make a taxpayer relief request related to the 2010 tax year.

Taxpayer relief is limited to tax years or reporting periods that ended within 10 calendar years of the year the taxpayer relief request is made. The CRA may also cancel interest and penalties that accrued within 10 calendar years of the year the taxpayer relief request is made, regardless of the tax year or reporting period in which the debt originated.

The deadline applies to taxpayer relief requests for:

• the 2010 tax year;
• any reporting period that ended during the 2010 calendar year; and
• any interest and penalties that accrued during the 2010 calendar year for any tax year or reporting period.

If you are involved in a tax process with the CRA, including an audit, objection, or appeal for the 2010 tax year, or a reporting period that ended in 2010, and are not sure if you need to make a taxpayer relief request, then you should make a request before the December 31, 2020, deadline.

The best way for you or your authorized representative to submit a request for the CRA to cancel penalties or interest is online.

• Individuals or their representatives can apply online through My Account or Represent a Client by:
  • using the "Request relief of penalties and interest" service; or
  • filling out Form RC4288, Request for Taxpayer Relief - Cancel or Waive Penalties or Interest and selecting the "Submit documents" service.
• Businesses or their representatives can apply online through My Business Account, or Represent a Client by:
  • filling out Form RC4288, Request for Taxpayer Relief - Cancel or Waive Penalties or Interest and selecting the "Submit documents" service.

For information on the Submit Documents online service, go to Submit documents online.

You or your authorized representative can also make a request to cancel penalties or interest by filling out Form RC4288, Request for Taxpayer Relief - Cancel or Waive Penalties or Interest or writing a letter marked "Taxpayer Relief" and sending it by mail to one of the designated offices listed at the end of the form.

For more details on supporting documents required, go to Information you must include with your request.

Quick Facts

• The CRA administers the taxpayer relief provisions that give it discretion to cancel or waive penalties or 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.

Associated Links

For information on all types of taxpayer relief requests, go to canada.ca/taxpayer-relief

Contacts

For general questions:
Canada Revenue Agency
1-800-959-8281

For journalists:
Media Relations
Canada Revenue Agency
613-948-8366
cra-arc.media@cra-arc.gc.ca

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