Instances when your request will be denied

The Canada Revenue Agency (CRA) will not accept a request in the following instances:

  • it is reasonable to conclude you made the request for retroactive tax planning purposes, e.g., taking advantage of changes to the law enacted after the due date of the election;
  • adequate records do not exist; and
  • it is reasonable to conclude you had to make the request because you were negligent or careless in complying with the law.
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