Information you must include with your request
A request for relief from penalty or interest amounts does not stop or suspend collection activity on an account or the accrual of interest
It is important that you provide the Canada Revenue Agency (CRA) with a complete and accurate description of the circumstances to explain why your situation merits relief. To support a request, you should provide all relevant information including the following, where applicable:
- your name, address, and telephone number;
- your social insurance number (SIN), account number, 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;
- the facts and reasons supporting that the interest or penalty were either mainly caused by factors beyond your control, or were the result of actions by the CRA;
- an explanation of how the circumstances affected your ability to meet your tax obligations;
- the facts and reasons supporting your inability to pay the penalties or interest assessed or charged, or to be assessed or charged;
- any relevant documentation such as death certificates, doctor's statements, or insurance statements;
- in cases involving an inability to pay or financial hardship, full financial disclosure including a statement of income, expenses, assets, and liabilities (to help individuals provide full financial disclosure, please see Statement of Income and Expenses and Assets and Liabilities for Individuals; for businesses, please see Determining a business’ financial situation);
- supporting details of incorrect information given by the CRA in the form of written answers, published information, other evidence; or when the incorrect information given by the CRA is of a verbal nature, you should give all possible details such as date, time, name of CRA official spoken to, and details of the conversation; or
- a complete history of events including any measures that have been taken, e.g., payments and payment arrangements, and when they were taken to resolve the non-compliance.
Note: You may submit photocopies of supporting documents. During the course of our review, we may contact you if we need additional information or documentation.
- Indicate with your request if this is the first or second review request. A second review request is when you ask the CRA to reconsider its original decision.
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