Plain meaning
An older term often used for taxpayer-relief provisions allowing relief from interest, penalties, and certain late-filed elections.
Also called
fairness provisions
taxpayer fairness
Key points
- The modern CRA language is usually taxpayer relief rather than fairness package.
- Relief generally concerns penalties, interest, and certain discretionary situations, not cancellation of the underlying tax debt.
- Requests depend on facts, timing, supporting documents, and statutory limits.
- Older cases and CRA documents may still refer to fairness provisions or the fairness package.
Why it comes up
The concept appears in older CRA materials and discussions of relief for taxpayers facing extraordinary circumstances.