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Published: March 9, 2020

Last Updated: March 17, 2020

The Canada Revenue Agency (the Canadian income tax department) has changed the name of “Fairness” to Taxpayer Relief. This is the discretion given to the Minister of National Revenue to provide the following relief where warranted by the taxpayer’s circumstances:

  • Cancel and waive penalties and interest;
  • Accept certain late-filed, amended, or revoked income tax elections;
  • Issue income tax refunds beyond the normal three-year period to an individual and a testamentary trust.


"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."

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