Death of a RRIF Annuitant, PRPP member, or ALDA Annuitant

RC4178(E) Rev. 23

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Table of Contents

• Part 1 - Death of a RRIF annuitant
  • Slips issued by the RRIF issuer
  • General rule – deceased annuitant
  • General rule – beneficiaries of the RRIF
  • Optional reporting
  • Qualifying survivors – Transfers
  • Transfers to registered disability savings plans
    • RDSP rollover reporting
    • Eligible individual
• Part 2 - Death of a PRPP member
  • General rule for PRPP - deceased member
  • Qualifying survivor – Transfers
  • Post-death increase or decrease in value
• Part 3 – Death of an ALDA annuitant
  • Single-life annuity
  • Joint-lives annuity
  • General
  • Qualifying survivor – Transfers
• Digital services
  • My Account
  • MyCRA Mobile web app
  • Receiving your CRA mail online
  • Electronic payments
• For more information
  • If you need help
  • Forms and publications
  • Electronic mailing lists
  • Tax Information Phone Service (TIPS)
  • Teletypewriter (TTY) users
• Due dates
• Cancel or waive penalties or interest

This information sheet contains general information about the taxation of amounts held in a registered retirement income fund (RRIF) and a pooled registered pension plan (PRPP) at the time the annuitant or the member died.

Part 1 – Death of a RRIF annuitant

A RRIF annuitant is the owner of a RRIF. This part contains general information about the taxation of amounts held in a RRIF at the time the annuitant died. It also explains how these amounts are generally reported, and the options that are available to reduce or defer the tax liability resulting from the annuitant’s death.

Slips issued by the RRIF carrier

The chart below shows how the RRIF carrier generally prepares the slips used to report the amounts paid out or considered to have been received from a deceased annuitant's RRIF.

General rule – deceased annuitant

When the annuitant of a RRIF dies, we consider that the annuitant received, immediately before death, an amount equal to the fair market value (FMV) of all the property held in the RRIF at the time of death. This amount and all other amounts the annuitant received from the RRIF in the year have to be reported on the annuitant's income tax and benefit return for the year of death.

A beneficiary will not have to pay tax on any amount paid out of the RRIF if it can reasonably be regarded as having been included in the deceased annuitant's income.

Exception 1 – Spouse or common-law partner as successor annuitant – We do not consider the deceased annuitant to have received an amount from the RRIF at the time of death if the RRIF contract or the deceased annuitant's will designates their spouse or common-law partner as the successor annuitant of the RRIF. In this situation, the RRIF continues and the spouse or common-law partner becomes the successor annuitant under the fund. All amounts paid out of the RRIF after the date the annuitant died become payable to that successor annuitant. The successor annuitant will receive a T4RIF slip for the year of death (if applicable) and for future years showing the amounts they received. The successor annuitant has to report the amounts on their income tax and benefit return for the year they are received.

If the spouse or common-law partner is not designated as the successor annuitant, they can still be considered as a successor annuitant if the deceased annuitant's legal representative consents to the designation and the RRIF carrier agrees.

Exception 2 – Spouse or common-law partner is the sole beneficiary of the RRIF – We do not consider the deceased annuitant to have received an amount from the RRIF at the time of death if the annuitant had a spouse or common-law partner when they died and both the following conditions are met:

• the spouse or common-law partner is designated in the RRIF contract or the deceased annuitant's will as the sole beneficiary of the RRIF
• by December 31 of the year following the year of death, the entire eligible part of the RRIF property is directly transferred to a registered retirement savings plan (RRSP), PRPP, specified pension plan (SPP), or RRIF under which the spouse or common-law partner is the annuitant, or to an issuer to buy an eligible annuity for the spouse or common-law partner

If both these conditions are met, only the spouse or common-law partner will receive a T4RIF slip. The total amount that was paid out of the RRIF will be shown in box 16 of the slip, and the part that was transferred will be shown in box 24 of the slip. The amount shown in box 16 has to be reported on line 11500 of the spouse’s or common-law partner’s income tax and benefit return for the year the transfer was made. The spouse or common-law partner will receive a receipt or a letter for the amount that was transferred. To find out how to claim a deduction for the transfer, see Qualifying survivors – transfers.

General rule – beneficiaries of the RRIF

Amounts paid from the RRIF, which represent income earned in the RRIF after the date the annuitant died, have to be reported by the designated beneficiaries in the RRIF contract or the annuitant's will, or by the annuitant's estate if there is no designated beneficiary.

These amounts have to be included in the income of the designated beneficiaries or the estate for the year they are received. Chart 1 shows how RRIF carriers generally prepare the slips that report the amounts paid out of a deceased annuitant's RRIF.

Optional reporting

If the two exceptions described above do not apply, read this section.

If a qualifying survivor receives an amount from a deceased annuitant's RRIF that qualifies as a designated benefit, the annuitant's legal representative can claim a reduction to the amount that the annuitant is considered to have received at the time of death.

The reduction, which is determined by filling out Chart 2, allows for a redistribution of the annuitant's income to the qualifying survivor who actually received it. This redistribution of income allows the deceased annuitant and the qualifying survivor to pay the least amount of tax the law allows.

If none of the amounts paid out of the RRIF are made to a qualifying survivor or designated as a designated benefit, the amount that the annuitant is considered to have received at the time of death cannot be reduced.

Qualifying survivor – A qualifying survivor is the deceased annuitant’s spouse or common-law partner or a financially dependent child or grandchild.

Financially dependent child or grandchild – If you are a child or grandchild of an annuitant, you are generally considered financially dependent on that annuitant at the time of their death if, before that person’s death, you ordinarily resided with and depended on the annuitant, and you meet one of the following conditions:

• your net income for the previous year (shown on line 23600 of your income tax and benefit return) was less than the unreduced maximum basic personal amount (line 30000 of your income tax and benefit return) for that previous year
• your financial dependence was due to mental or physical infirmity and your net income for the previous year was equal to or less than the unreduced maximum basic personal amount plus the disability amount (line 31600 of your income tax and benefit return) for that previous year

If, at the time of the annuitant’s death, you are away from home because you were attending school, we still consider you to have resided with the annuitant.

If you meet one of the above conditions and you did not reside with the annuitant at the time of their death but received significant financial support from the annuitant, we may consider you to be financially dependent on the annuitant at the time of their death, if you can establish that you were. To do so, you or the legal representative should submit a request in writing to your tax services office explaining why we should consider you to be financially dependent on the annuitant at the time of their death.

If your net income was more than the amounts described above, we will not consider you to be financially dependent on the annuitant at the time of their death, unless you can establish that you were by submitting a request as described above.

Designated benefit – A designated benefit out of a RRIF is any of the amounts shown in the shaded areas of Chart 1 if paid to a qualifying survivor. If these amounts are paid to the annuitant's estate, they will qualify as a designated benefit if both the following conditions are met:

• there is a qualifying survivor who is a beneficiary of the annuitant's estate
• the annuitant's legal representative and the qualifying survivor jointly file Form T1090, Joint Designation on the Death of a RRIF Annuitant, PRPP Member, or ALDA Annuitant, to designate all or part of the amounts paid to the estate as a designated benefit received by the qualifying survivor

Sometimes there can be an increase in the value of a RRIF between the date of death and the date of the final distribution to the beneficiary or estate. Generally, this amount has to be included in the income of the beneficiary or the estate for the year it is received. A T4RIF slip may be issued for this amount. For more information, see Chart 7 – Amounts from a deceased annuitant's RRIF, in Guide T4040, RRSPs and Other Registered Plans for Retirement.

If there is a decrease in the value of a RRIF between the date of death and the date of the final distribution to the beneficiary or estate, the deceased’s legal representative can ask that the amount of the decrease be carried back and deducted on the deceased’s final income tax and benefit return through a reassessment. However, if the final distribution is made in the year of death, the deduction will be claimed when filing the final income tax and benefit return. The deduction is claimed on line 23200 of the income tax and benefit return.

The amount of that deduction is the total of all of the following:

• the part of the FMV of the RRIF at the time of death included in the deceased annuitant's income as a result of the annuitant's death
• all amounts received after the annuitant's death that have been included in the recipient's income as a taxable payment from the RRIF, other than tax paid amount(s)
• all tax-paid amount(s) (see box 36 of T4RIF slip)

MINUS

• the total of all amounts distributed from the RRIF after the death of the annuitant

Generally, the deduction will not be available if the RRIF held a non-qualified investment after the annuitant dies or if the final distribution is made after the end of the year that follows the year in which the annuitant died. However, this rule may be waived to allow the deduction to deceased annuitants on a case-by-case basis.

If a RRIF experiences a post-death decline in value, and the exceptional reporting described starting at Exception 1 in the General rule – deceased annuitant section, does not apply, the financial institution that holds the RRIF will issue Form RC249, Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in Value of a PRPP.

This form will be issued to the executor of the deceased annuitant's estate for the year in which the final distribution is made.

Qualifying survivors – transfers

When a qualifying survivor includes a designated benefit into income, they can defer paying tax on the eligible part of it by transferring it to an RRSP, a PRPP, an SPP, a RRIF, an registered disability savings plan (RDSP) or to an issuer to buy an eligible annuity.

See the definitions of qualifying survivor and designated benefit. To calculate the eligible part of a designated benefit, which is the amount that can be transferred, fill out Chart 3.

The following table shows the transfers that qualifying survivors can choose:

The transfer or purchase has to be completed in the year the designated benefit is received or within 60 days after the end of the year. If the qualifying survivor is 71 years of age in the year the designated benefit is received, the transfer to an RRSP must be completed by December 31 of that year.

The carrier or issuer who receives the transferred funds will issue a receipt or a letter to the qualifying survivor. The qualifying survivor can use the receipt or letter to claim a deduction on their income tax and benefit return for the year the designated benefit was received.

The following table shows where on the income tax and benefit return that the qualifying survivor should claim the deduction:

Transfers to registered disability savings plans

A deceased individual's RRIF proceeds can be rolled over to the RDSP of the deceased individual's child or grandchild who was financially dependent because of an impairment in physical or mental functions.

For more information on the RDSP, go to Registered disability savings plan (RDSP) and see Guide RC4460, Registered Disability Savings Plan. 

RDSP rollover reporting

The amount of the rollover will be shown in box 22 of a T4RIF slip. This amount reduces the amount reported on line 13000 of the deceased annuitant's final income tax and benefit return. For the eligible individual, the amount has to be reported on line 13000 and the amount of the transfer deducted on line 23200. Form RC4625, Rollover to a Registered Disability Savings Plan (RDSP) Under Paragraph 60(m), must be attached to both the deceased annuitant's and the eligible individual's income tax and benefit returns. In these situations, you will not have to fill out a Schedule 7, RRSP, PRPP, and SPP Unused Contributions, Transfers, and HBP or LLP Activities. However, you must attach to the income tax and benefit return the receipt indicating the amount of the rollover.

Eligible individual

An eligible individual is a child or grandchild of a deceased annuitant under an RRSP or RRIF, or of a deceased member of an RPP, PRPP, or SPP, who was financially dependent on the deceased for support, at the time of the deceased’s death, by reason of an impairment in physical or mental functions. The eligible individual must also be the beneficiary under the RDSP into which the eligible proceeds will be paid.

Chart 2 – How to calculate the reduction to the amount that we consider the deceased annuitant received at death

Fill out a separate calculation for each RRIF belonging to the deceased annuitant.

Step 1. Enter the amount shown in box 18 of the T4RIF slip issued to the annuitant for the year of death.
From the example of Sarah and Dan under section Qualifying survivors – transfers, Dan enters $150,000.

Step 2. Enter the FMV of the RRIF on the later of the following dates (you may need to contact the deceased annuitant's RRIF carrier to determine these amounts):

• December 31 of the year after the year the annuitant died
• the end of the day the last time a designated benefit was paid out of the RRIF

Dan enters $0.

Step 3. Enter the total of all amounts paid out of the RRIF after the annuitant died.
Dan enters $165,000.

Step 4. Calculate the following: Amount from Step 2 plus the amount from Step 3.
Dan’s result is $165,000.

Step 5. Enter the amount from Step 1 or Step 4, whichever is less.
Dan enters $150,000.

Step 6. Calculate the following: Amount from Step 4 minus the amount from Step 5. Dan's result is $15,000.

Step 7. Enter the total of all the following amounts:

• amount designated as a designated benefit on each Form T1090 filed for the RRIF
• the part of the amounts shown in box 36 of all T4RIF slips and box 13 of all T5 slips issued in the name of the estate that the qualifying survivors are entitled to receive from the estate
• amounts shown in boxes 16 and 22 of all T4RIF slips and box 13 of all T5 slips issued to qualifying survivors
• the part of the amount shown in box 36 of all T4RIF slips that were issued to the qualifying survivors that does not have to be included in income (contact the deceased annuitant's RRIF carrier to determine these amounts)
• the part of the amount shown in box 18 of the T4RIF slip that was issued to the deceased annuitant for the year of death and that the qualifying survivors are entitled to receive

Dan enters $165,000.

Step 8. Calculate the following: 1 minus the amount from Step 6 divided by the amount from Step 4.
Dan calculates 1 - ($15,000 ÷ $165,000). Dan’s result is 0.909091.

Step 9. Determine the maximum reduction to the amount that we consider the deceased annuitant received at the time of death. Calculate the following: amount from Step 7 multiplied by the amount from Step 8. The reduction can be any amount, from zero to the amount of this step.
Dan enters $150,000.

Chart 3 – How to calculate the eligible part of a designated benefit

Fill out a separate calculation for each RRIF of the deceased annuitant, for each year in which a designated benefit is paid and transferred, and for each beneficiary who receives a designated benefit. You may have to contact the deceased annuitant's RRIF carrier to determine certain amounts.

Step 1. Enter the total of all amounts included in the income of all qualifying survivors for the year as a designated benefit from this RRIF.

From the example of Sarah and Dan under section Qualifying survivors – transfers, Dan enters $140,000.

Step 2. Enter the minimum amount that has to be paid from this RRIF for the year.
Dan enters $7,272.

Step 3. Enter the amount from Step 2, or the total of the amounts the deceased annuitant received from this RRIF during the year and included in income, whichever is less.
Dan enters $0.

Step 4. Calculate the following: Amount from Step 2 minus the amount from Step 3.
Dan's result is $7,272.

Step 5. Enter the part of all designated benefits from this RRIF that is included in the qualifying survivor's income for the year.
Dan enters $140,000.

Step 6. Calculate the following: 1 minus the amount from Step 4 divided by the amount from Step 1.
Dan calculates 1 - ($7,272 ÷ $140,000). Dan’s result is 0.9481.

Step 7. Determine the eligible part of the designated benefit that can be transferred. Calculate the following: amount from Step 5 multiplied by the amount from Step 6.
Dan's result is $132,734.

Part 2 – Death of a PRPP member

A PRPP is a retirement plan that provides retirement income. This part contains general information about the taxation of amounts held in a member's PRPP account at the time the member died. It also explains how these amounts are generally reported, and the options that are available to reduce or defer the tax liability resulting from the member's death.

General rule for PRPP – deceased member

When the member of a PRPP dies, where there is no successor member, we consider that all property held in the PRPP account is deemed to have been distributed immediately before the date of death. The fair market value (FMV) of the assets held in the account is included on the deceased member's final income tax and benefit return.

A beneficiary will not have to pay tax on any PRPP amount paid out of the deceased member’s account if it can reasonably be regarded as having been included in the deceased member’s income.

Exception 1 – Spouse or common-law partner as successor member – We do not consider the deceased member to have received an amount from the PRPP account at the time of death if the PRPP agreement or the deceased member's will designates their spouse or common-law partner as the successor member of the PRPP account. In this situation, the PRPP account is maintained and the spouse or common-law partner becomes the successor member of the PRPP account. All amounts paid out of the deceased member's PRPP account after the date the member died become payable to that successor member. The successor member acquires all of the member's rights in respect of the member's account under the PRPP.

Exception 2 – Qualifying survivor – A qualifying survivor is the deceased member's spouse or common-law partner or a Financially dependent child or grandchild.

In general, the amount received or deemed received in a year by the qualifying survivor from the deceased member's PRPP account must be reported by the qualifying survivor on their income tax and benefit return filed for the year they receive the amount. If there is no successor member and an amount is received or deemed received by a qualifying survivor, the member's legal representative can claim a deduction to the amount that we consider the member received at the time of death.

A surviving spouse or common-law partner of a deceased PRPP member does not need to report an amount on their income tax and benefit return that was directly transferred to a PRPP, an RPP, an RRSP, an SPP, a RRIF or directly purchase an eligible annuity.

When payments from the deceased member’s PRPP account are paid to the member's estate and a qualifying survivor is a beneficiary of the estate, the deceased member's legal representative and the qualifying survivor can jointly designate all or part of the amount the qualifying survivor will receive. The designated amount will be treated for tax purposes as if the qualifying survivor had received the amount directly and will be included in the qualifying survivor's income. Any amount not designated will be included on the deceased member’s income tax and benefit return.

The joint designation is completed with Form T1090, Joint Designation on the Death of a RRIF Annuitant, PRPP Member, or ALDA Annuitant.

Qualifying survivor – Transfers

A qualifying survivor can choose to transfer the amount received or deemed received, on a tax-deferred basis.

The following table shows the transfers that qualifying survivors can choose:

Amounts that can be transferred

Amounts paid to:	Can be transferred to:
	RRSP Footnote Fn 1	PRPP	SPP	RPP Footnote Fn 2	RRIF	RDSP	Annuity	ALDA
the member's spouse or common-law partner	Ok	Ok	Ok	Ok	Ok		Ok
the member's financially dependent child or grandchild who: – was dependent because of an impairment in physical or mental functions – was dependent but not because of an impairment in physical or mental functions	Ok	Ok	Ok		Ok	Ok	Ok
							Ok Footnote Fn 3

The transfer or purchase has to be completed in the year the benefit is received or within 60 days after the end of the year. If the qualifying survivor is 71 years of age in the year the benefit is received, the transfer to an RRSP must be completed by December 31 of that year.

The carrier or issuer who receives the transferred funds will issue a receipt to the qualifying survivor. The qualifying survivor can use the receipt to claim a deduction on their income tax and benefit return for the year the benefit was received. There is no income inclusion or deduction if the surviving spouse or common-law partner transfers directly the amount to a PRPP, an RPP, an SPP, an RRSP, a RRIF, or directly purchase an eligible annuity. 

The following table shows where on the income tax and benefit return the qualifying survivor should claim the deduction:

Where the qualifying survivor should claim the deduction(b)

Amount transferred to:	Claim deduction on line 20800	Claim deduction on line 23200
an RRSP	Ok	n/a
a PRPP	Ok	n/a
an SPP	Ok	n/a
a RRIF	n/a	Ok
an RDSP	n/a	Ok
an annuity	n/a	Ok

Post-death increase or decrease in value

Sometimes there can be an increase in the value of a member's PRPP account between the date of death and the date of the final distribution to the beneficiary or estate. Generally, this amount has to be included in the income of the beneficiary or the estate for the year it is received. For beneficiaries who are not qualifying survivors, the post-death increase has to be included in their income to the extent that it does not exceed the amount received by that beneficiary.

If there is a decrease in the value of a member's PRPP account between the date of death and the date of the final distribution to the beneficiary or the estate, the deceased's legal representative can ask that the amount of the decrease be carried back and deducted on the deceased’s final income tax and benefit return through a reassessment. However, if the final distribution is made in the year of death, the deduction will be claimed when filing the final income tax and benefit return. The deduction is claimed on line 23200 of the income tax and benefit return.

The amount of that deduction may not exceed the total of all the following:

• the part of the FMV of the member's PRPP account at the time of death included in the deceased member's income as a result of the member's death
• all amounts received after the member's death that have been included in the recipient's income as a benefit from the PRPP
• all amounts received by the surviving spouse or common-law partner from the PRPP account after the member's death that were transferred on a tax-deferred basis

MINUS

• the total of all amounts distributed from the PRPP account after the member's death

Generally, the deduction will not be available if the final distribution is made after the end of the year that follows the year in which the member died. However, this rule may be waived to allow the deduction to deceased members on a case-by-case basis.

If a deceased member's PRPP account experiences a post-death increase or decline in value, and the exceptional reporting described in exception 1 does not apply, the PRPP administrator will issue Form RC249, Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in Value of a PRPP.

This form will be issued to the executor of the deceased member's estate for the year in which the final distribution is made.

Income reporting – PRPP distributions are reported on a T4A slip in box 16 and box 194.

For more information about PRPPs, see Guide T4040, RRSPs and Other Registered Plans for Retirement, or go to The Pooled Registered Pension Plan (PRPP).

Part 3 – Death of an ALDA annuitant

An advanced life deferred annuity (ALDA) is a type of annuity that allows an annuitant to defer commencing annuity payments up until the end of the year they turn 85 years of age and which must be payable as a single-life annuity of the annuitant, or a joint-lives annuity of the annuitant and annuitant’s spouse or common-law partner. This part contains general information about the taxation of amounts paid out of the annuitant's ALDA after the time the annuitant died. It also explains how these amounts are generally reported, and the options that are available to reduce or defer the tax liability resulting from the annuitant's death.

Single-life annuity

If the annuitant of a single-life annuity dies, no further annuity payments are paid under the ALDA. The total amount of any lump sum death benefits to be paid to the beneficiaries under the ALDA contract cannot exceed the amount, if any, that the total amount transferred to acquire the ALDA exceeds the total amount of the annuity payments under the contract.

Joint-lives annuity

If the annuitant of a joint-lives annuity dies before the annuity payments begin under the ALDA contract, any annuity payments to the annuitant's spouse or common-law partner must begin no later than the date that they would have commenced if the annuitant were alive.

If the annuitant of a joint-lives annuity dies after the annuity payments begin under the ALDA contract, the annuity payments can continue to be paid to the annuitant's spouse or common-law partner.

If the ALDA contract permits a single lump sum payment in full or partial satisfaction of the spouse's or common-law partner's entitlement to annuity payments, then the single amount cannot exceed the present value, at the time the single amount is paid, of the annuity payments that will cease to be provided.

Where both the annuitant and the annuitant's spouse or common-law partner have died, no further annuity payments are paid under the ALDA contract. The total amount of any lump sum death benefits to be paid to the other beneficiaries under the ALDA contract cannot exceed the amount, if any, that the total amount transferred to acquire the ALDA exceeds the total amount of the annuity payments already paid under the contract.

General

If an amount is paid under the ALDA contract to a qualifying survivor, the amount is required to be included in the qualifying survivor's income in the tax year received (not the deceased annuitant's income).

In all other cases where a beneficiary is paid a lump sum death benefit, the amount of the death benefit is required to be included in the last deceased annuitant's income in the tax year in which annuitant died (not the beneficiary's income).

When payments from the deceased annuitant's ALDA are paid to the annuitant's estate and a qualifying survivor is a beneficiary of the estate, the deceased annuitant's legal representative and the qualifying survivor can jointly designate all or part of the amount the qualifying survivor will receive. The designated amount will be treated for tax purposes as if the qualifying survivor had received the amount directly and will be included in the qualifying survivor's income. Any amount not designated will be included on the deceased annuitant's income. The joint designation is completed with Form T1090, Joint Designation on the Death of a RRIF Annuitant, PRPP Member or ALDA Annuitant.

Qualifying survivor – Transfers

A qualifying survivor can choose to transfer the amount received or deemed received, on a tax-deferred basis.

The following table shows the transfers that qualifying survivors can choose:

Amount that qualifying survivors can choose

Amounts paid to:	Can be transferred to:
	RRSP Footnote Fn 1	PRPP	SPP	RPP	RRIF	RDSP	Annuity	ALDA
the annuitant's spouse or common-law partner	Ok	Ok	Ok		Ok		Ok
the annuitant's financially dependent child or grandchild who: – was dependent because of an impairment in physical or mental functions – was dependent but not because of an impairment in physical or mental functions	Ok	Ok	Ok		Ok		Ok

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Forms

RC193 – Service Feedback

RC249 – Post Death Decline in the Value of a RRIF, an Unmatured RRSP and Post Death Increase or Decline in Value of a PRPP

RC4625 – Rollover to a Registered Disability Savings Plan (RDSP) Under Paragraph 60(m)

T2019 – Death of an RRSP Annuitant – Refund of Premiums

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RC4460 – Registered Disability Savings Plan

T4040 – RRSPs and Other Registered Plans for Retirement

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If you use a TTY for a hearing or speech impairment, call 1-800-665-0354.

If you use an operator-assisted relay service, call the CRA’s regular telephone numbers instead of the TTY number.

CRA service feedback program

Service complaints

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the CRA. For more information about the Taxpayer Bill of Rights, go to Taxpayer Bill of Rights.

You may provide compliments or suggestions, and if you are not satisfied with the service you received:

1. Try to resolve the matter with the employee you have been dealing with or call the telephone number provided in the correspondence you received from the CRA. If you do not have contact information for the CRA, go to Contact the Canada Revenue Agency
2. If you have not been able to resolve your service-related issue, you can ask to discuss the matter with the employee’s supervisor
3. If the problem is still not resolved, you can file a service-related complaint by filling out Form RC193, Service Feedback. For more information and to learn how to file a complaint, go to Submit service feedback

If you are not satisfied with how the CRA has handled your service-related complaint, you can submit a complaint to the Office of the Taxpayers’ Ombudsperson.

Reprisal complaints

If you have received a response regarding a previously submitted service complaint or a formal review of a CRA decision and feel you were not treated impartially by a CRA employee, you can submit a reprisal complaint by filling out Form RC459.

Due dates

When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day.

For more information, go to Due dates and payment dates.

 

Cancel or waive penalties or interest

The CRA administers legislation, commonly called taxpayer relief provisions, that allows the CRA discretion to cancel or waive penalties and interest when taxpayers cannot meet their tax obligations due to circumstances beyond their control.

The CRA’s discretion to grant relief is limited to any period that ends within 10 calendar years before the year in which a relief request is made.

For penalties, the CRA will consider your request only if it relates to a tax year or fiscal period ending in any of the 10 calendar years before the year in which you make your request. For example, your request made in 2023 must relate to a penalty for a tax year or fiscal period ending in 2013 or later.

For interest on a balance owing for any tax year or fiscal period, the CRA will consider only the amounts that accrued during the 10 calendar years before the year in which you make your request. For example, your request made in 2023 must relate to interest that accrued in 2013 or later.

Taxpayer relief requests can be made online using the CRA’s My Account, My Business Account (MyBA), or Represent a Client digital services:

• My Account: After signing in, select “Accounts and payments,” then “Request relief of penalties and interest.”
• MyBA or Represent a Client: After signing in, on the MyBA overview page, select the appropriate program from the navigation menu, then select the correct account. Finally, select “Request relief of penalties and interest” under the “Request” heading.

You can also fill out Form RC4288, Request for Taxpayer Relief - Cancel or Waive Penalties or Interest, and send it with one of the following ways:

• online with My Account: select “Submit documents” under the “Correspondence” section
• online with MyBA or Represent a Client: select “Submit documents” from the banner at the top of the page
• by mail to the designated office, as shown on the last page of the form, based on your place of residence

For information on the “Submit Documents online” service, go to Submit documents online.

For more details on the required supporting documents, relief from penalties and interest, and other related forms and publications, go to Cancel or waive penalties and interest at the CRA.