Penalties and interest can double a tax problem. If illness, a family loss, a disaster, a Canada Revenue Agency (CRA) mistake or real hardship got in the way, the CRA can cancel or waive them. We build the request, gather the evidence and send it, so the CRA sees the whole story.
Taxpayer relief is the CRA’s way of reducing the cost of a missed deadline when it wasn’t really your fault. The CRA may cancel or waive penalties and interest when events outside your control kept you from filing, paying or meeting another tax obligation. You may still see it called a fairness request, which was its older name.
It isn’t automatic and it isn’t a tax discount. The CRA decides each request on its own facts, and only a well-explained, well-documented request has a real chance. That is the part we do with you.
Ideal forIndividuals and businesses carrying CRA penalties or interest after a missed filing or payment that was caused by something beyond their control.
The CRA groups relief into three situations. Meeting one does not guarantee relief, and other circumstances can also be considered.
Something outside your control stopped you from meeting your tax obligations.
The penalty or interest came about because of something the CRA did or didn’t do.
Once the CRA confirms you can’t pay, it may waive or cancel interest in whole or in part.
Representatives and advisers. You are generally responsible for a mistake made by your accountant or another third party, though the CRA can make exceptions. If a mistake like that is part of your story, tell us early.
The CRA only looks back 10 calendar years from the year you make the request. Because the window moves forward every January 1, waiting can cost you the oldest years.
The request must relate to a tax year or fiscal period that ended in any of the 10 calendar years before the year you ask.
The CRA considers interest that built up in those 10 calendar years, even when the balance itself is older.
On January 1 the earliest year drops off. A request made in January 2027, for example, reaches back only to periods that ended in 2017.
If an audit or dispute might change your balance, a request can be filed before the limit runs out, with details to follow.
The 10-year window is one of several key CRA dates. See the key CRA deadlines for filing and payment →
Four questions drive the decision, and our job is to answer each with evidence.
Have you generally filed and paid on time?
Was an amount knowingly left unpaid while interest built up?
Did you act with the care expected under a self-assessment system?
Once you could, did you quickly correct the delay or omission?
Not eligible: tax itself, amounts outside the 10-year window, administrative charges such as a bank chargeback fee, and penalties the CRA has no authority to charge, such as the GST/HST gross negligence penalty.
Seven steps, with your approval before anything is sent.
A free consultation: the years involved, the penalties and interest, and the reason you fell behind.
With your authorization, we see the balances, the penalties and interest, and what the CRA has already sent you.
We tell you honestly which ground fits, and whether a request is worth making.
Medical letters, CRA correspondence, financial statements: the documents the CRA expects for your situation.
A complete, accurate account of events and the steps you took, so the officer sees how it prevented you meeting your obligations.
Online through the CRA’s secure services or by mail on form RC4288, after you have reviewed and approved it.
We answer any questions from the CRA, track the request, and check the decision when it arrives.
Evidence is what separates a convincing request from a hopeful one. This is what the CRA lists.
| Your situation | Documents the CRA expects |
|---|---|
| Serious illness or accident | A doctor’s certificate or letter, hospital dates, and how the condition affected your ability to meet your tax obligations. |
| Death or serious distress | A death certificate or obituary, and the dates that show how it overlapped with the missed deadline. |
| Disaster or service disruption | Insurance statements, fire or police reports, and proof of the disruption. |
| CRA error or delay | CRA letters and notices, and notes of phone calls with the date, time and the agent’s name and ID. |
| Inability to pay | Form RC376, mortgage statements, property assessments, rental agreements and the last three months of bank and credit card statements. |
Be ready for a wait. The CRA says its current average processing time is about 16 months, and a request can take less or more.
An officer may phone or write if something is missing or unclear.
Interest still accrues on any balance while the request is reviewed, and every payment you make reduces it.
The CRA tells you in writing. If relief is approved, it generally refunds the cancelled penalties and interest you already paid.
You can follow the request in the CRA Progress Tracker inside My Account or Represent a Client.
If your request relates to an assessment that is under objection or appeal, the CRA makes no final decision until that dispute is resolved.
A first “no” is not always the end. The CRA lays out the steps.
Ask for another look by different CRA officials, in a letter or online, and explain why you disagree with new information if you have it.
You can ask the Federal Court to review the decision within 30 calendar days of receiving it. The CRA says to ask for the second review first. The court can send the decision back for reconsideration, not change it itself.
There is no right to object or appeal a relief decision the way you can an assessment, so the first request needs to be complete.
All avoidable, and all common.
The 10-year window moves every January 1, and a year that falls outside it cannot be recovered.
“I was ill” isn’t enough. The CRA wants dates, effects and proof.
Doctors’ letters, CRA correspondence and financial statements carry the request.
The CRA advises including every circumstance you plan to rely on in the first request.
Interest keeps building during the wait, so pay what you can while you apply.
Relief covers penalties and interest, not the tax itself, and not every charge.
Both can reduce penalties and interest, but they answer different questions. We help you choose, and sometimes use both.
You are coming forward about an error or omission before the CRA finds it, and the return or period is at least a year late.
See how the VDP worksYou first need to file the years you missed. Relief requests and disclosures both depend on the returns being in.
See unfiled returns helpTaxpayer relief fits best when something outside your control caused the delay. The VDP fits when you are correcting your own error voluntarily.
An honest view of whether a request is worth making and for which years.
Balances, penalties, interest and notices, with your authorization.
A checklist of documents for your situation, and help getting them.
A clear, complete and accurate account of events and their effect.
Form RC4288 or the CRA’s online service, after your approval.
Questions answered, progress tracked and the decision reviewed with you.
The CRA decides whether to grant relief and how much. No one can promise a result, and the CRA’s own guidelines are not binding in law. What we promise is a complete, accurate request and honest advice at every step.
Every request is different, so we quote each one individually, and you will know what we charge before we start. Here is what shapes the quote.
Prefer to talk it through first? Call us, or send a quote request.
Call (437) 421-7171 Request a QuoteMeet us in person at any of our four offices, or work with us by phone and video. Relief requests go to the CRA online or by mail, so we can help wherever you live in Canada.
If you live in another province, or you are living abroad with Canadian penalties and interest to deal with, we work with people across Canada by phone and video.
“I have been returning to Lira Tax and Accounting Inc. for the past 3 years, and their service has always been excellent. Most recently, I had an issue with the CRA and was placed with a collections agency regarding several years of tax matters.
Razu provided expert advice, represented me professionally, and worked diligently to resolve 4 years' worth of tax issues. Thanks to his knowledge and guidance, the matter was resolved swiftly, and the CRA even issued me a refund cheque—something every honest taxpayer appreciates. :) I highly recommend Lira Tax and Accounting for anyone needing reliable and knowledgeable tax support. Thank you so much!”
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Straight answers to what people ask us before they apply.
It is the CRA’s process for cancelling or waiving penalties and interest when events outside your control kept you from meeting a tax obligation. It used to be called a fairness request. The CRA decides each request on its own facts.
No. It can reduce penalties and interest, but the tax itself is still payable. Assessed tax, amounts outside the 10-year window and some administrative charges are not eligible.
Extraordinary circumstances such as a disaster, a postal strike, serious illness or accident, or a death or serious distress; actions of the CRA such as errors, wrong information or long delays; and inability to pay because of financial hardship. Other circumstances can also be considered, but meeting the criteria isn’t a guarantee.
Yes. Your request must relate to a tax year or period that ended in one of the 10 calendar years before the year you ask. Interest relief covers interest that built up in those years. The window moves forward every January 1, so older years drop off if you wait.
Yes, that is one of the three grounds. It covers processing delays, errors in CRA material, incorrect information, processing errors and undue delays in an objection, appeal or audit. Keep the CRA’s letters and notes of any phone calls with the date, time and agent’s name or ID.
Possibly. Once the CRA confirms you can’t pay, it may waive or cancel interest in whole or in part, particularly when interest is a large part of what you owe and no reasonable payment plan is possible. Expect to give a full statement of your income, expenses, assets and debts. Cancelling penalties on this ground alone is rare.
The CRA says its current average is about 16 months, and that a request may take less or more depending on how complex it is, how many years and accounts it covers and how complete the documents are. We cannot promise a date.
Yes. Interest keeps accruing on any balance while the request is reviewed, and every payment you make reduces it. If relief is approved, the CRA generally refunds cancelled penalties and interest you already paid.
You can ask online through My Account, My Business Account or Represent a Client, or by mail with form RC4288. Hardship requests also need a statement of your finances, form RC376. What matters most is a detailed, complete and accurate explanation with evidence.
Yes, once you authorize them, through Represent a Client or form AUT-01. We prepare the request and submit it for you after you have reviewed it.
You can ask for a second administrative review by different CRA officials, and then ask the Federal Court to review the decision within 30 calendar days of receiving it. You can’t formally object or appeal a relief decision, which is why the first request has to be thorough.
No. Taxpayer relief is for when something outside your control caused the delay. The Voluntary Disclosures Program is for coming forward on your own error before the CRA finds it, for a return or period that is at least a year late. We check which one fits, and sometimes both.
We confirm the rules on the CRA’s own pages. You can read them too:
Checked against these pages in October 2026. Rules and programs change, so we confirm the current position for your situation before we start. This page is general information, not legal advice.
Correct your own error before the CRA finds it, and ask for relief.
Learn moreFile the years you missed so a relief request has a clean base.
Learn moreGot a CRA review, audit or reassessment letter? We respond for you.
Learn moreOver-contributed to an RRSP or TFSA? That tax has its own waiver request.
Learn moreOwe the CRA money? Garnishments, liens and payment plans explained.
Learn moreDisagree with the assessment itself? A notice of objection asks the CRA to look again.
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Read the guideBook a free consultation. We will tell you honestly whether a request is worth making, which years it can cover and what evidence to gather, with no obligation.
Speak directly with a tax and accounting specialist for your personal or business filings.