Module 3: Roles and Responsibilities

Taxpayer Relief

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Tip If you want to know more about the Taxpayer Relief process and associated rules, see Taxpayer Relief provisions.

Sometimes, extraordinary circumstances or difficulties may prevent a taxpayer from filing his or her tax return or paying taxes on time.

Examples of extraordinary circumstances include:

• a disaster, such as a flood or fire;
• an error in a CRA publication;
• a disruption in services, such as a postal strike; or
• financial hardship.

To help address these situations and ensure fair treatment, the Taxpayer Relief provisions were added to the Income Tax Act in the 1990s. These provisions give the CRA some discretion to help individuals who cannot meet their tax obligations because of extraordinary circumstances.

Individuals who experience this type of difficulty can apply to the CRA for a Taxpayer Relief request. They have to apply in writing and should explain in detail why they could not file a return or pay taxes on time.

A CRA committee reviews the Taxpayer Relief request and decides whether to:

• cancel or waive penalties and interest on taxes owing;
• issue refunds for any of the last 10 years; or
• accept a late or amended tax return.

Taxpayer Relief

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