How to apply

Explain why you are applying for relief

You will need to provide a detailed, complete, and accurate description of your circumstances to explain why you are applying for relief. You will also need to explain how your circumstances prevent you from paying the taxes due or 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 applying for relief.

To support your request, send all relevant information.

• Include your CRA account details

  We will need you to provide you 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 will also need to provide:

    • A completed 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 should refer to: Determining a business’ financial situation

    Extraordinary circumstances

    What to include: Death of a significant other or loved one

    You will also need to provide:

    • A death certificate or obituary
    What to include: Serious illness, an accident, or emotional distress

    You will also need to provide:

    • 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
    What to include: Natural or human-made disaster

    You will also need to provide:

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

    You will also need to provide:

    • 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 by the CRA

    What to include: Actions by the CRA

    You will also 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

    What to include: Other circumstances

    You will also need to provide:

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