Plain meaning
CRA relief provisions that may allow cancellation or waiver of penalties and interest in certain circumstances.
Also called
interest and penalty relief
fairness relief
Key points
- Taxpayer relief can allow the CRA to cancel or waive penalties and interest in qualifying circumstances.
- Relief may be considered for extraordinary circumstances, CRA actions, inability to pay because of financial hardship, or other accepted reasons.
- The program generally does not cancel the underlying tax debt itself.
- Requests must include facts, dates, amounts, and supporting documents.
- Time limits apply, so older years may not be eligible for relief.
Why it comes up
Relief rules matter when taxpayers face late filing, payment problems, disasters, illness, or CRA delay.