Getting debt relief under special circumstances
Financial or extraordinary circumstances can prevent you from paying off your debt. There are options that may help you reduce the amounts you owe.
Making a full or partial payment toward your debt will reduce the amount of interest that may be added, and doesn't prevent you from asking for relief:
Relief options for different types of debt
Select the type of debt you are having trouble paying from the list below to learn about relief options that may be available.
Filter by type of debt
Options to help reduce debt: out of
-
Cancel or waive interest or penalties
You may ask for relief from penalties and interest if you find yourself in extraordinary circumstances or financial hardship. You may also apply if they are a result of our actions.
Applies to:
- CRA taxes
- Business GST/HST and payroll
- COVID-19 business subsidies
- Benefits paid by the CRA
- Employment and Social Development Canada debts
- Customs duties
Getting penalties and interest relief from:
-
Tax or benefit debts: Option 1 of 3
-
EI overpayments: Option 2 of 3
Financial hardship provision:
- For penalties, contact ESDC
- For interest, contact the CRA at 1-800-661-5991
-
Customs duties: Option 3 of 3
- For penalties, contact CBSA
- For interest, contact the CRA
-
Student or apprentice loan repayment assistance
You may qualify for reduced payments on your student or apprentice loan. Depending on your income, you may have no payments at all.
Applies to:
- Canada Student Loan and Canada Apprentice Loan
ESDC Repayment Assistance Plan
If you have a disability, you may qualify for help to pay your loan.
ESDC Repayment Assistance Plan for Borrowers with Disabilities
-
Change a tax return
You may be able to claim a tax credit or deduction in a previous year’s tax return that could reduce what you owe.
Applies to:
- CRA taxes
-
Change a recent return: Option 1 of 3
-
After the 3 year limit: Option 2 of 3
Refund or reduce the amount payable beyond the normal three-year period
-
Change an election: Option 3 of 3
-
Request remission
Remission provides full or partial relief from federal tax, interest, penalties, or other debt to the CRA. This can be used as a last resort when relief is warranted and all other options do not apply.
Applies to:
- CRA taxes
- Business GST/HST and payroll
- COVID-19 business subsidies
- Benefits paid by the CRA
-
Insolvency or bankruptcy
If you feel you are insolvent, or are considering bankruptcy, please refer to:
Applies to:
- CRA taxes
- Business GST/HST and payroll
- COVID-19 business subsidies
- Benefits paid by the CRA
- Employment and Social Development Canada debts
- Customs duties
No options available
Based on your filter selections, there are no options available. Please select fewer filter options, or reset the page.
Page details
- Date modified: