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.

Related topics

Did you find what you were looking for?

What was wrong?

You will not receive a reply. Telephone numbers and email addresses will be removed.
Maximum 300 characters

Thank you for your feedback

Date modified: