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Taxpayer Relief (Fariness Application)– Reduce or eliminate interest and penalties

In some limited circumstances CRA will eliminate or reduce interest or penalties that they have charged you. A taxpayer relief application (fairness application) can be submitted when circumstances out of your control resulted in penalties and interest owing to the Canadian tax department.

This application is only available for situations such as:

Medical/health problem or family member death
Disaster (such as fire or an ice storm)
Error on the part of the CRA
Financial hardship
While the courts have confirmed that financial hardship is a ground for relief, CRA is very reluctant to grant an application on this basis, and requires extensive submissions.

Our Canadian tax law firm is very experienced in preparing taxpayer relief applications for our clients. We prepare a detailed submission detailing the grounds for relief, we specify exactly how the facts qualify under the CRA policy, and we provide backup evidence (such as medical reports) where available.

Contact one of our experienced Ontario tax litigation lawyers for interest and penalty relief.

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To make a request fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest. Check out this link for more information:

Canada Revenue Agency (CRA) has the ability to waive penalties and interest, accept late-filed, amended or revoked income tax elections, and to provide income tax refunds beyond the 3-year period normally allowed (for individuals and testamentary trusts only). There is a 10-year time limit on these taxpayer relief provisions (previously termed fairness provisions).

Under normal circumstances, the CRA aims to issue a taxpayer relief decision within 180 calendar days of receiving the request; however, due to the COVID-19 pandemic there may be delays finalizing your request.


Pro Tax Tip

Tax Audits in Ontario

There are over 350,000 tax audit and review actions conducted by the Canada Revenue Agency on a yearly basis. Around 15,000 of these tax audits deal with “cash only” businesses (i.e. the underground economy). Additionally, an estimated 35,000 are tax shelter audits.

Get your CRA tax issue solved

Address: Rotfleisch & Samulovitch P.C.
2822 Danforth Avenue Toronto, Ontario M4C 1M1