Under taxpayer relief provisions, the CRA has the discretion to cancel or waive penalties or interest. This applies when taxpayers are unable to meet their tax obligations due to circumstances beyond their control. 

The CRA can only grant relief within a 10 year span from your request date.

Interest

Only considered for interest on a balance owing for a tax year that accrued within 10 years prior to your request.

For example: Your request made in 2023 must relate to interest that accrued after 2013.

Penalties

Only considered if your request relates to a tax year within 10 years prior to your request.

For example: Your request made in 2023 must relate to a penalty for a tax year ending after 2013.

You or your authorized representative can make a request to cancel penalties or interest online using the CRA My Account, My Business Account or Represent a Client services by selecting “Request relief of penalties and interest” under “Related services.” Alternatively, you can fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties and Interest, and send it online using My Account, My Business Account or Represent a Client by selecting the “Submit documents” service; or by mail to a designated office.

For more information about how to submit documents online, go to canada.ca/cra-submit-documents-online. For more information about relief from penalties or interest and the related forms and publications, go to canada.ca/penalty-interest-relief.