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Request for Taxpayer Relief – Cancel or Waive Penalties or Interest
Please read the "Information to help you complete this form" on page 4.
Section 1 – Identification
Taxpayer name
Mailing address
City
Prov./Terr./State
Postal or zip code
Country (if other than Canada)
Account number(s) for this request
Individual: social insurance number
Employer:
GST/HST registrant:
Corporation:
Other: account number, type of return, etc.
Telephone:
Home Work
Section 2 – Details of request
1. Type of request:
a)
Penalty relief: Specify type of penalty and amount, if known.
b)
Interest relief: Specify type of interest and amount, if known.
2. Reason(s):
Indicate the reason(s) for your request.
Canada Revenue Agency error Natural or human-made disaster
Canada Revenue Agency delay Death/accident/serious illness/emotional or mental distress
Financial hardship/inability to pay Civil disturbance
Other circumstances: Specify.
RC4288 E (17)
(Ce formulaire est disponible en français.)
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Section 2 – Details of request (continued)
3. Year(s)/period(s) involved:
For individuals/corporations: indicate the taxation year(s)/taxation year-end(s)
For employers: indicate the pay period(s) or type of information return involved
For GST/HST registrants: indicate the reporting period(s) involved
For other: indicate period(s)/years(s) involved
4. Second review:
Is this a request for a second review?
No
Answer question 5 below
Yes
Answer question 6 on page 3.
5. Information to support your request (attach an extra sheet if you need more space):
Note: It is important to provide the Canada Revenue Agency (CRA) with a complete and accurate description of your circumstances to
explain why your situation merits relief.
Describe all the circumstances and facts supporting your request for relief from penalties or interest. Provide a history of events including
any steps that you have taken to correct or avoid this tax situation.
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Protected B when completed
Section 2 – Details of request (continued)
6. Reasons to support a second review (attach an extra sheet if you need more space):
State the reasons why you disagree with the decision made in regards to the first review. Include any new documentation to support this
request for a second review.
Section 3 – Supporting documentation
Submit all relevant documentation to support your request. For examples of supporting documentation, see "Information to help you
complete this form" on page 4.
Section 4 – Certification
If you are a representative, please provide your name and phone number and, if not already submitted to the CRA, an authorization form
(T1013, Authorizing or Cancelling a Representative, for individual/trust accounts or RC59, Business Consent, for business accounts).
Name of representative Title
Signature of taxpayer or representative
Telephone number
Date
Year
Month Day
Privacy Act, personal information bank numbers CRA PPU 155
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Information to help you complete this form
1. Use this form to request relief from penalties or interest.
2. Complete one form for each taxpayer. If completing this form by hand, please print clearly.
3. For more information about requesting relief from penalties or interest, go to canada.ca/taxpayer-relief, or see Information Circular
IC07-1R1 or GST/HST Memorandum 16-3, if applicable. You may also call 1-800-959-8281 (individual enquiries) or 1-800-959-5525
(business and self-employed enquiries).
4. Complete the form and forward it along with all supporting documentation to the designated office from the list provided on the
next page. If this is a request for a second review, address the request to the Manager, Taxpayer Relief, and send it to the
designated office.
Glossary
Civil disturbance: An example would be a postal strike.
Natural or human-made disaster: An example would be a flood or fire.
Financial hardship:
For an individual taxpayer, financial hardship refers to financial suffering or lack of what is needed for basic living requirements,
such as food, clothing, shelter, medical expenses, and reasonable non-essentials.
For a business, financial hardship refers to situations when the continuity of business operations, the employees' jobs, and the
welfare of the community as a whole are jeopardized.
Second review: Request is subsequent to a previous request for taxpayer relief that was denied in part or in full.
Supporting documentation
Submit all relevant documentation that supports your request for relief from penalties or interest. We recommend you include copies
of any correspondence sent to you by the CRA (notices, statements, letters, etc.) that show the penalties or interest charged to
your account.
Depending on the reason for your request, some examples of supporting documentation include:
Doctor's certificate or letter indicating the nature of the illness, duration of treatment (date of onset of the illness and the date or
expected date of recovery), hospital dates if applicable, and any explanations regarding the effect the medical condition had on
your ability to meet your tax obligations;
death certificate;
police/fire report;
insurance statements;
details of the error or the delay caused by the CRA.
Financial hardship cases
Full financial disclosure: Supporting documents could include financial statements (an income and expense statement, assets and
liabilities statement), current mortgage statements and property assessments or rental agreements, loans and monthly bills, all bank
statements for the most current three months, all current investment statements, all credit card statements for the most current three
months, etc. To provide full financial disclosure, we recommend you use Form RC376, Taxpayer Relief Request – Statement of Income
and Expenses and Assets and Liabilities for Individuals.
Note: You can submit photocopies of supporting documentation.
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Where to send this form
Send the completed form and all supporting documentation to the designated office based on your province or territory of residence,
as follows:
Province or territory of residence Designated office
British Columbia and Yukon Vancouver Tax Services Office
9755 King George Boulevard
Surrey BC V3T 5E1
Alberta, Saskatchewan, Manitoba, Northwest Territories, and
Nunavut
Winnipeg Tax Centre
66 Stapon Road
Winnipeg MB R3C 3M2
Ontario, New Brunswick, Nova Scotia, Prince Edward Island, and
Newfoundland and Labrador
Prince Edward Island Tax Centre
275 Pope Road
Summerside PE C1N 5Z7
Quebec Shawinigan-Sud National Verification and Collections Centre
4695 Shawinigan-Sud Boulevard
Shawinigan QC G9P 5H9
Non-resident or international taxpayers (individual, corporation,
trust, and part XIII and non-resident withholding accounts)
For all other non-resident accounts, e.g., GST/HST, payroll,
excise taxes, other levies, and excise duties, send your request to
the designated office noted above based on the physical location
of your business or the location of the tax services office that
serves your business.
Non-Resident Withholding Section
Sudbury Tax Centre
Post Office Box 20000, Station A
Sudbury ON P3A 5C1
Canada
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