Invalid requests

The following requests cannot be considered for relief under the Taxpayer Relief Provisions:

General

We cannot consider a request to:

  • cancel or waive tax—the Taxpayer Relief Provisions do not permit the Canada Revenue Agency (CRA) to cancel or waive properly assessed tax;
  • dispute an assessment or reassessment—see Complaints and disputes to find out how to file a formal objection to the applicable Notice of Assessment or Notice of Reassessment; or
  • cancel administrative charges such as bank charge back fees—please call the CRA general enquiries number or the telephone number provided on the correspondence received for more information.

Penalty and interest related

We cannot consider a request to:

  • cancel or waive penalties under the Income Tax Act; Excise Tax Act; Excise Act, 2001; Air Travellers Security Charge Act or Softwood Lumber Products Export Charge Act, 2006, for a tax year or reporting period that ended outside of the 10 previous calendar years;
  • cancel or waive interest under the Income Tax Act; Excise Tax Act; Excise Act, 2001; Air Travellers Security Charge Act or Softwood Lumber Products Export Charge Act, 2006, accrued outside of the 10 previous calendar years; or
  • cancel the goods and services tax/harmonized sales tax (GST/HST) gross negligence penalty charged under section 285 of the ETA—see Notice of Objection (Excise Tax Act) to find out about filing a formal objection.

Late, amended, or revoked election related

We cannot consider a request to:

  • accept late, amended, or revoked elections under the Income Tax Act for a tax year that ended outside of the 10 previous calendar years; or
  • accept late, amended, or revoked elections that are not listed in Regulation 600 of the Income Tax Act (please see the Note below).

Refund or adjustment related

We cannot consider a request to:

  • issue refunds or adjustments to reduce amounts payable beyond the normal three-year period under the Income Tax Act for a tax year that ended outside of the 10 previous calendar years;
  • issue tax refunds beyond the normal three-year period on corporate (T2) income tax returns.

Note: For the complete list and details of the eligible elections, please see List of prescribed elections in Appendix A of Information Circular IC07-01.

For the list of designations and allocations that are considered prescribed elections, please see Deemed Prescribed Elections at paragraph 55 of Information Circular IC07-01

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