RC4288 E (22)

Request for Taxpayer Relief –

Cancel or Waive Penalties and Interest
Information to help you complete a request for taxpayer relief
By mail
● Complete this form (one form for each taxpayer).
● Print clearly.
● Mail the completed form to the designated office listed later in this
document.
Online
● Individuals, businesses or their representatives can apply online
through My Account, My Business Account or Represent a Client by:
● using the "Request relief of penalties and interest" service; or
● filling out this form and selecting the "Submit documents" service.
For more information on how to submit documents online, go to Submit
documents online.

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Representative authorization
A representative must have the proper authorization to access their
clients' tax information. Depending of the tax account, you may be able
to view, add or modify an authorized representative online. You may also
use form AUT-01, Authorize a Representative for Offline Access to give
a representative offline access (e.g.by phone, fax, mail and in person).
This form is available at canada.ca/cra-forms. For information on how to
give authorization, go to canada.ca/taxes-authorize-representative.

For more information about relief from penalties and interest, and the
related forms and publications, go to canada.ca/penalty-interest-relief.
You may also call 1-800-959-8281 (individual enquiries) or
1-800-959-5525 (business and self-employed enquiries).

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Supporting documents
Submit all relevant documents that support your request for relief from
penalties and interest. Include copies of any correspondence sent to you
by the Canada Revenue Agency (CRA) (notices, statements, letters, etc.)
that show the penalties and interest charged to your account.
Depending on the reason for your request, some examples of supporting
documents have been provided in the table on pages 4 to 6 [below]. This
list is not exhaustive.
Note:
You can submit copies of the original supporting documentation.

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Reasons Example(s) Supporting documents

Inability to Not applicable Fill out Form RC376, Taxpayer Relief

pay or Request – Statement of Income and
financial Expenses and Assets and Liabilities
hardship for Individuals, to state your financial
situation or provide a written
statement. Documents to support your
financial disclosure may include:
current mortgage statements and
property assessments or rental
agreements, loans and monthly bills,
all bank and credit card statements for
the most recent three months and all
current investment statements.

Business clients should include a copy

of their income and expense statement
and assets and liabilities statement.

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Reasons Example(s) Supporting documents

Death/ Death of a Death certificate or obituary. Doctor's

accident/ significant other, certificate or letter indicating the type
serious motor vehicle of illness, length of treatment (onset of
illness/ accident, cancer, illness and the date or expected date
emotional depression, stroke of recovery), hospital dates, if they
or mental apply, and any explanations regarding
distress the effect the medical condition may
have had on meeting your tax
obligations.

Natural or Flood, fire Insurance statements, fire/police

human-made report.
disaster

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Reasons Example(s) Supporting documents

Civil Postal strike Usually not required as such

disturbance or events are public knowledge.
disruptions in
services

CRA delay Undue delays Explain in writing the details and

or error in resolving an timelines of the delay or error
audit or objection, caused by the CRA.
incorrect information
provided by the CRA

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 Protected B when completed

Request for Taxpayer Relief –

Cancel or Waive Penalties and Interest
Please read the "Information to help you complete this form" on page 1.

Section 1 – Identification

Taxpayer name

Mailing address

City Province/Territory/State

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Postal or zip code Country (if other than Canada)

Telephone
Area code Home

Area code Work

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Account number(s) for this request
Individual: social insurance number

Employer

R P

GST/HST registrant

R T

Corporation

R C

Other: account number, type of return, etc.

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Section 2 – Details of request
1. Type of request:
a) Penalty relief:

Specify type of interest and amount, if known.

b) Interest relief:

Specify type of interest and amount, if known.

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2. Reason(s):
Indicate the reason(s) for your request. Refer to "Information to help you
complete this form" on page 1 for more details.
Canada Revenue Agency error Death/accident/serious illness/
emotional or mental distress
Canada Revenue Agency delay
Civil disturbance or disruptions
Inability to pay/financial hardship in services
Natural or human-made disaster

Other circumstances: Specify

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3. Year(s)/period(s) involved:

Individuals/corporations: indicate the taxation year(s)/taxation

year-end(s)

Employers: indicate the pay period(s) or type of information return involved

GST/HST registrants: indicate the reporting period(s) involved

Others: indicate period(s)/years(s) involved

4. Indicate if this is a first or second review request:

first review second review

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5. Information to support your request (attach an extra sheet if you need
more space):
Note: It is important to provide the (CRA) with a complete and accurate
description of your circumstances to explain why your situation
merits relief.

First review:
Describe all the circumstances and facts supporting your request for
relief from penalties and interest. Explain how the circumstances
prevented you from meeting your tax obligations. Provide a history
of events including any steps that you have taken to correct or avoid
this tax situation.
Second review:
State the reasons why you disagree with the previous decision.
Include any new documents to support your claim.

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Section 3 – Certification
I certify that the information on this form and in any attached documents
is correct and complete.

Name of taxpayer or representative

Title of representative (if applicable)

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Representative's firm (if applicable)

Representative's Address

City Province/territory/state Postal Code

Area code Home telephone number

Area code Business telephone number

Signature of taxpayer or representative Year Month Day

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Taxpayer Bill of Rights
You are entitled to fair treatment in all your dealings with the Canada
Revenue Agency (CRA). For further information, visit canada.ca/
taxpayer-rights.

Privacy notice
Personal information, including the Social insurance number as a personal
identifier, is collected under the Income Tax Act, Excise Tax Act, Air
Travellers Security Charge Act, Softwood Lumber Products Export Charge
Act, 2006, Excise Act, 2001, and Greenhouse Gas Pollution Pricing Act to
process requests for relief of penalties and interest. It may also be used
for any purpose related to the administration or enforcement of these Acts.
With the exception of the Air Travellers Security Charge Act and the
non-GST/HST provisions of the Excise Tax Act, information may be shared
or verified with other federal, provincial/territorial government institutions
to the extent authorized by law. Failure to provide this information may
result in the denial of your relief request. Personal information is described
in the personal information bank, Taxpayer Relief Program (CRA PPU 580)
at canada.ca/cra-info-source and is protected under the Privacy Act.
Individuals have a right of protection, access to, and correction or notation

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of their personal information. Please be advised of your right of complaint
with the Privacy Commissioner of Canada regarding our handling of your
information.

Where to send this form and supporting documents

Province or territory of residence Designated office

Alberta, British Columbia, Winnipeg Tax Services Office
Saskatchewan, Manitoba, Taxpayer Relief
Northwest Territories, Nunavut 800-360 Main Street
and Yukon PO Box 1022 Stn Main
Winnipeg MB R3C 3W2

Ontario, Quebec, Prince Edward Island Tax Centre

New Brunswick, Nova Scotia, 275 Pope Road
Prince Edward Island, and Summerside PE C1N 5Z7
Newfoundland and Labrador
Non-resident or international Send your request to one of the
taxpayers designated offices above.

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Glossary:
● Financial hardship:
– For an individual, financial hardship refers to a prolonged inability
to provide basic necessities such as food, medical care,
transportation, or accommodation.
– 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 to reconsider a previous decision.

● Representative: A representative is a person or business that you

authorize to deal with the CRA for you. This person could be your
spouse or common-law partner, other family member, friend, or
accountant.

You are the legal representative of a deceased person if you are in

one of the following situations:

– You are named as the executor in the will;

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– You are appointed as the administrator of the estate by a court;

– You are the liquidator for an estate in Quebec;

– You are requesting to be the deceased's representative by

completing an Affidavit form for intestate situations (when there is
no will or other legal documents).

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