How to apply

Explain why you are requesting relief

You will need to provide a detailed, complete, and accurate description of your circumstances to explain why you are requesting relief. You will also need to explain how your circumstances prevented you from making a payment when due, filing a return on time or otherwise meeting your tax obligations.

Gather the necessary documentation

It is important that you provide the Canada Revenue Agency (CRA) with a complete and accurate description of your circumstances to explain why you are requesting relief.

To support your request, send all relevant information.

• Include your CRA account details

  We will need you to provide your basic account information.

  • Your account number
    • social insurance number (SIN)
    • partnership number
    • trust account number
    • business number (BN)
    • or any other identification number assigned to you by the CRA
  • The tax year(s) or fiscal period(s) involved

• Include your supporting documentation

  • Attach documentation as it relates to your situation.

    Financial hardship

    What to include: Inability to pay or financial hardship

    Individuals may need to provide:

    • An Income and Expense statement. For example, Form RC376, Taxpayer Relief Request – Statement of Income and Expenses and Assets and Liabilities for Individuals
    • Documents to support your financial disclosure, such as:
      • current mortgage statement(s)
      • property assessment(s)
      • rental agreement(s)
      • loans and recurring bills
      • bank and credit card statements for the most recent 3 months
      • current investment statements

    Businesses: It is the business' responsibility to provide current documentation that supports their financial situation. Documentation could include, but is not limited to, the following:

    • a statement of earnings, including:
      • dividends
      • gross sales
      • interest
      • rental income
      • other income
    • a statement of expenses, including:
      • cost of goods sold
      • interest expense
      • operating expenses
      • other expenses
    • a corporate balance sheet and details of assets and liabilities, including:
      • type of asset, e.g., cash, term deposit, stocks, real estate, motor vehicles, inventory, investment in other entities, real property, other receivable;
      • value or current estimated market value;
      • list of accounts receivable;
      • name of creditor;
      • amount owed;
      • terms of repayment;
      • security held;
      • details of shareholder and interrelated third party loans.

    Extraordinary circumstances

    Death of a significant other or loved one:

    Include

    • A death certificate or obituary
    Serious illness, an accident, or emotional distress

    Include

    • A doctor's certificate or letter indicating the type of illness, length of treatment (onset of illness and the date or expected date of recovery)
    • Applicable hospital dates
    • Documents explaining the effects the medical condition may have had on meeting your tax obligations
    Natural or human-made disaster

    Include

    • Insurance statements
    • Fire, police or another disturbance report in evidence of the disaster
    Civil disturbances or disruptions in services

    Include

    • Copies of, or links to, news articles reporting on the event
    • Copies of, or links to, information from the service provider
    • Fire, police, or another report in evidence of the disturbance or disruption

    Actions of the CRA

    You may need to provide:

    • Documents that explain the details and timelines of the delay or error such as correspondence from the CRA, or notes of telephone conversations

    Other circumstances

    You may need to provide:

    • A detailed description of the event or situation and any documents that may support your claim.

Submit your request

Online (individual)

For relief related to an individual, you can sign into My Account or Represent a client and under "Accounts and payments" select:

• Request relief of penalties and interest

Sign into My Account Register

Alternative: Represent a client

Online (business)

For relief related to a business, you can sign into My Business Account or Represent select:

• Appropriate program from the “Navigation menu
• The correct account (e.g. GST/HST, income tax, etc.)
• Request relief of penalties and interest service

Sign into My Business Account Register

By mail or courier (individual or business)

Download and complete:

• Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties and Interest
• Form 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

Then send the form to the designated office, as shown on the last page of the form, based on your place of residence.