How to submit a bulk taxpayer relief request for the cancellation of penalties and interest
Please note: This process is intended to address specific needs for taxpayer representatives with multiple clients affected by the same circumstances that resulted in a delay in meeting their obligations. This process will not expedite the decision making process.
What is a bulk taxpayer relief request?
A bulk taxpayer relief request is a single submission from an authorized representative on behalf of multiple taxpayers for which the request for relief is based on common reasons and similar facts.
What kind of taxpayer relief requests can be submitted in bulk?
This guidance applies to requests under subsection 220(3.1) of the Income Tax Act, to cancel penalties or interest. It also applies to requests made under similar provisions of the Excise Tax Act, Excise Act, 2001, Air Travellers Security Charge Act, Greenhouse Gas Pollution Pricing Act and Softwood Lumber Products Export Charge Act, 2006.
Under what circumstances would a bulk taxpayer relief request be accepted?
The CRA may accept a bulk request when all of the following applies:
- The request describes common reasons for seeking relief;
- The facts and circumstances apply to all taxpayers, and;
- No taxpayer-specific information is required to render a decision.
What needs to be included in your bulk relief request?
It is important that you provide the CRA with a complete and accurate description of the circumstances to explain why your situation merits relief. To support a bulk request, you should provide all relevant information including the following, where applicable:
- an explanation of how the circumstances affected your ability to assist your client in meeting their tax obligations
- 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
- any relevant documentation
Who can make a bulk request?
An authorized representative can make a bulk request on behalf of multiple taxpayers. It is important to ensure that the representative is authorized on CRA systems for each taxpayer on the list. For more information about authorizing a representative go to Authorize a representative: How to give authorization - Canada.ca.
When should a bulk request be made?
After notices of assessment have been received indicating penalties and interest have been charged.
How to submit a bulk taxpayer relief request?
Send a covering letter or a completed Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties and Interest and a list of affected taxpayers (Name, Account number, Address). As noted above under what to include in your bulk relief request, be sure to include the details of the circumstances that affected your ability to assist your client in meeting their tax obligations and the steps taken to correct or avoid the situation.
Ensure the following:
- authorization is on file for each taxpayer;
- returns have been filed or remittances have been made, and;
- penalties or interest have been charged.
A bulk request can be submitted by mail to either of the designated offices:
- Alberta, British Columbia, Saskatchewan, Manitoba, Northwest Territories, Nunavut, and Yukon
Winnipeg Tax Services Office
800-360 Main Street
PO Box 1022 Stn Main
Winnipeg MB R3C 2W2
Shipping address for couriers (non-Canada Post shipments only):
Canada Revenue Agency
Winnipeg Tax Services Office
500-360 Main Street
Winnipeg MB R3C 3Z3
- Ontario, Quebec, New Brunswick, Nova Scotia, Prince Edward Island, and Newfoundland and Labrador
Prince Edward Island Tax Centre
275 Pope Road
Summerside PE C1N 5Z7
Non-resident or international taxpayers (individuals, corporations, trusts, and part XIII tax and non-resident withholding accounts)
Send your request to one of the designated offices above.
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