After you make a request

Time frame for review

We generally advise you in writing, within 30 calendar days, if your request will be considered for a remission review.

All requests considered for review are processed on a first-in, first-out basis. Given the extraordinary nature of remission, our review process is thorough. There is no set time frame for completing a review.

Providing complete, accurate information and supporting documents with your request will help us complete a timely review.

How we review your request

Remission requests are reviewed based on the broad terms set out in section 23 of the Financial Administration Act. Consistent with these terms, we'll assess whether collection of the tax or other debt or enforcement of the interest or penalty is unreasonable or unjust, or if remission is otherwise in the public interest.

Broad concerns must be considered in assessing whether it's in the public interest to recommend the extraordinary remedy of remission, including:

• maintaining the integrity of the legislative appeals process
• the self-assessing nature of Canada’s tax system
• taxpayers’ responsibility to understand and meet their tax obligations
• the importance of fairness to other Canadians

We also consider our remission guidelines, which are based on characteristics common to past cases where remission has been granted. The guidelines set out categories where remission may be supported, such as:

• extreme financial hardship
• financial setback with an extenuating factor
• mistake made by the CRA
• unintended results of the legislation

The guidelines aren't exhaustive and don't limit what circumstances we may consider. Each request for remission is considered on its own merits, based on an objective review of the facts and circumstances specific to the request.

If you want certain information or documents considered, it is your responsibility to provide it as part of your request. To assist in our review, we may also gather notes, correspondence, and reports stored in our systems that contain information about your compliance history, past communication with us, current or past employers, assets and income amounts, other financial information, information found in court decisions or from third parties, credit reports, property and Internet searches, and other relevant supporting information and documents.

Our review is thorough and impartial, and we apply the remission guidelines consistently to all requests. Your request will be assigned to an analyst who you may contact if you have questions.

Receive a credit or refund if granted

If we consider that remission could be supported in the circumstances of your case, your request will be sent to the Minister of National Revenue who may make a recommendation to the Governor in Council for a decision. We do not have the legal authority to grant remission. Only the Governor in Council can issue a remission order under section 23 of the Financial Administration Act.

If remission is granted, we will advise you of the Governor in Council’s decision. We will then apply a credit in the specified amount to your account. If the credit results in a refund, that refund will first be applied to any other amounts you owe or are about to owe. A remission order does not result in a reassessment.

The Financial Administration Act does not permit refund interest on remitted amounts.

What recourse is available if denied

After a review, if we consider that your facts and circumstances cannot support remission, we'll advise you in writing and give you our reasons.

Taxpayers who request remission are expected to provide full and complete disclosure of their circumstances. However, we understand that in some cases there may be new information or documents related to the remission request that you could not provide before making your request. If this is the case, you should contact us to see if we could further review your request.

If your remission request is denied and you do not believe it was properly considered, you can apply for judicial review to the Federal Court within 30 days of the day you were advised of the denial. For more information about how to file an application for judicial review or other general enquiries, please visit the Courts Administration Services website.

If it’s determined that your request was not properly considered, the Federal Court can’t replace the decision but it can refer the matter back to the CRA to be considered by a different decision maker.