Extraordinary circumstances

We can waive or cancel interest or penalties when they result from things that are beyond your control. Such things could include an illness that prevents you from filing an income tax or GST/HST return by the required deadline.

Taxpayer relief provisions included in the Income Tax Act and Excise Tax Act (with respect to GST/HST), help us administer the legislation fairly. These provisions apply to individuals, testamentary trusts, small business owners, and corporations. All requests for relief under the taxpayer relief provisions should be submitted in writing to your tax services office.

Under the amendment to the Income Tax Act which was announced in the March 2004 Federal Budget and which received Royal Assent in May 2005, the Minister's discretion to cancel or waive penalties and interest; to accept late-filed, amended, or revoked income tax elections; and to issue income tax refunds beyond the normal three-year period (individuals and testamentary trusts only) will only apply for requests that are for a tax year ending in the ten previous calendar years. Therefore, effective January 1st, 2005 for example, a request made in 2005 will only be accepted for 1995 and subsequent tax years.

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