How to apply

Explain why you are requesting relief

You will need to provide a detailed, complete, and accurate description of your circumstances to explain why you are requesting relief. You will also need to explain how your circumstances prevented you from making a payment when due, filing a return on time or otherwise meeting your tax obligations.

Gather the necessary documentation

It is important that you provide the Canada Revenue Agency (CRA) with a complete and accurate description of your circumstances to explain why you are requesting relief.

To support your request, send all relevant information.

• Include your CRA account details

  We will need you to provide your basic account information.

  • Your account number
    • social insurance number (SIN)
    • partnership number
    • trust account number
    • business number (BN)
    • or any other identification number assigned to you by the CRA
  • The tax year(s) or fiscal period(s) involved

• Include your supporting documentation

  • Attach documentation as it relates to your situation.

    Financial hardship

    What to include: Inability to pay or financial hardship

    Individuals may need to provide:

    • An Income and Expense statement. For example, Form RC376, Taxpayer Relief Request – Statement of Income and Expenses and Assets and Liabilities for Individuals
    • Documents to support your financial disclosure, such as:
      • current mortgage statement(s)
      • property assessment(s)
      • rental agreement(s)
      • loans and recurring bills
      • bank and credit card statements for the most recent 3 months
      • current investment statements

    Businesses: It is the business' responsibility to provide current documentation that supports their financial situation. Documentation could include, but is not limited to, the following:

    • a statement of earnings, including:
      • dividends
      • gross sales
      • interest
      • rental income
      • other income
    • a statement of expenses, including:
      • cost of goods sold
      • interest expense
      • operating expenses
      • other expenses
    • a corporate balance sheet and details of assets and liabilities, including:
      • type of asset, e.g., cash, term deposit, stocks, real estate, motor vehicles, inventory, investment in other entities, real property, other receivable;
      • value or current estimated market value;
      • list of accounts receivable;
      • name of creditor;
      • amount owed;
      • terms of repayment;
      • security held;
      • details of shareholder and interrelated third party loans.

    Extraordinary circumstances

    Death of a significant other or loved one:

    Include

    • A death certificate or obituary
    Serious illness, an accident, or emotional distress

    Include

    • A doctor's certificate or letter indicating the type of illness, length of treatment (onset of illness and the date or expected date of recovery)
    • Applicable hospital dates
    • Documents explaining the effects the medical condition may have had on meeting your tax obligations
    Natural or human-made disaster

    Include

    • Insurance statements
    • Fire, police or another disturbance report in evidence of the disaster
    Civil disturbances or disruptions in services

    Include

    • Copies of, or links to, news articles reporting on the event
    • Copies of, or links to, information from the service provider
    • Fire, police, or another report in evidence of the disturbance or disruption

    Actions of the CRA

    You may need to provide:

    • Documents that explain the details and timelines of the delay or error such as correspondence from the CRA, or notes of telephone conversations

    Other circumstances

    You may need to provide:

    • A detailed description of the event or situation and any documents that may support your claim.