Cancel or waive penalties and interest

The Minister may grant relief from penalty or interest when the following types of situations prevent a taxpayer from meeting their tax obligations:

• extraordinary circumstances;
• actions of the Canada Revenue Agency (CRA);
• inability to pay or financial hardship;
• other circumstances

The topics below provide more information in respect of the Minister's discretion to provide relief from penalty or interest amounts.

Topics

• Definitions
  The meaning of "cancel", the meaning of "waive", the term "taxpayer".
• Circumstances that may warrant relief
  Circumstances beyond your control, actions of the CRA, inability to pay, financial hardship, or other circumstances.
• Limitation period on exercising discretion and the deadline for requesting relief
  Limitation period, the 10-year deadline.

• Submitting your request
  How to submit your request, where to send your request, the recommended form to use.

• Information you must include with your request
  Your contact information, facts and reasons to support your request, documentation to send, details of your situation.
• After the CRA receives your request
  Who at the CRA is authorized to approve or deny your request, contact you for clarification or missing information?
• Approval or denial of your request
  Factors used in arriving at the decision, third-party actions, notifying you of the decision, your right to a second review.
• Judicial review
  When and how to request judicial review, request timeframe, what the Federal Court will determine.
• Invalid requests
  What is considered an invalid request?
• Requests made while an objection or appeal is in progress
  What will happen to your relief request when you have also filed an objection or appeal to an assessment and the objection or appeal is still in progress?

Note: When an extraordinary event (e.g., natural disaster) has prevented a large number of taxpayers from meeting their tax obligations, the Minister may issue a news release to announce that special consideration will be given to providing relief, such as a waiver or cancellation of penalty and interest charges on late tax remittances or late filing of a return. In such cases, taxpayers need to make a request to get relief. CRA news releases on extraordinary events that qualify for relief can be found at News releases.

When navigating to any of the pages listed above, use the Back button of your Internet browser to return to this page to follow the steps.

Forms and publications

• RC4288, Request for Taxpayer Relief - Cancel or Waive Penalties and Interest
• RC7288, Selected Listed Financial Institution Request for Taxpayer Relief - Cancel or Waive Penalties or Interest Related to the GST/HST or the QST, or Charges Related to the QST
• IC07-1, Taxpayer Relief Provisions
• 16-3, GST/HST - Cancellation or Waiver of Penalties and Interest