The taxpayer relief provisions give the CRA discretion to cancel or waive penalties or interest. The provisions can protect a taxpayer who is unable to meet their tax obligations due to circumstances beyond their control.

For penalties, the CRA’s discretion to grant relief is limited to any period that ended within 10 calendar years before the year in which a request is made. For example, your request made in 2020 must relate to a penalty for a tax year or fiscal period ending in 2010 or later.

For interest, 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 2020 must relate to the interest that accrued in 2010 or later.

NOT LEGAL ADVICE. Information made available on this website in any form is for information purposes only and is a general discussion of certain legal matters. It is not, and should not be taken as legal advice. You should not rely on or take or fail to take any action based on this information. If you require legal advice, we would be pleased to discuss resolutions to specific legal concerns you may have.