Definitions
- Cancel
- The term "cancel" refers to a penalty or interest amount that is assessed or charged for which relief is granted, in whole or in part, by the Canada Revenue Agency (CRA).
- Waive
- The term "waive" refers to a penalty or interest amount that is not yet assessed or charged for which relief is granted, in whole or in part, by the CRA.
- Taxpayer
- Includes individual, employer or payer, corporation, partnership, organization, trust, estate, goods and services tax/harmonized sales tax (GST/HST) registrant or claimant.