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
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Civil disturbance: An example would be a postal strike.
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Natural or human-made disaster: An example would be a flood or fire.
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Financial hardship:
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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.
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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.
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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:
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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;
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death certificate;
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police/fire report;
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insurance statements;
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details of the error or the delay caused by the CRA.
Financial hardship cases
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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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