Filing Your Return

Taxpayer relief provisions (formerly Fairness provisions)

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).  This means that to apply for leniency for tax year 1997, the application must be submitted to CRA by December 31, 2007.

The taxpayer relief provisions can apply when a taxpayer has not being able to meet tax obligations due to extraordinary circumstances such as financial hardship, disruptions in service such as a postal strike, an error in a CRA publication, or a disaster such as flood or fire.

To make application under these provisions, taxpayers can complete form RC4288 - Request for Taxpayer Relief, and submit it to their local tax services office.

For more information, see

Revised: July 19, 2010