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Published: March 9, 2020

Last Updated: March 17, 2020

CRA updated its tax collections information for taxpayers, IC98-1R6, which is the sixth revision of this Information Circular. The changes reflect the new rules for interest relief as a result of implementation of the Court of Appeal decision in Bozzer v. Canada (2011 FCA 186). Although the policies have not changed, it is helpful to remember the rules relating to payments of amounts or security that has been granted in respect of a tax assessment that is disputed with a Notice of Objection or an appeal to the Tax Court of Canada. If CRA Appeals has not confirmed or varied an income tax assessment within 120 days a Canadian tax lawyer can apply for the return of all amounts paid, or the release of any security provided for the tax in dispute.


"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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