Circumstances that may warrant acceptance of your request

The Canada Revenue Agency (CRA) may accept a request in the following situations: 

When accepted by the CRA, a late or amended election will be considered to have been made at the time it was required to be made. For amended or revoked elections, the original election will be cancelled. To give effect to the acceptance of a late, amended, or revoked election, the CRA will reassess the affected returns for the tax years in question even if the years are beyond the normal reassessment period.

Any assessments or reassessments resulting from the CRA's acceptance of the request is subject to the general provisions concerning arrears interest charged on the balance owing.

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