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Self-Evaluation and Learning Tool (SELT): Cancel or waive penalties and interest

The Self-Evaluation and Learning Tool (SELT) is designed to guide you with your request for taxpayer relief of penalties and interest.

Key features:

  • Check if taxpayer relief is right for you
  • Understand the steps involved in applying
  • Learn which documents to include
  • Discover the next steps

The tool covers the most common reasons for requesting relief, but it is possible your specific circumstances may not be listed. Answer the questions to the best of your abilities and note that taxpayer relief requests are reviewed on a case-by-case basis.

Self-evaluation and learning tool

Privacy statement: This tool does not save any data or submit it to the CRA

The CRA is not collecting or retaining any of the information you enter in this tool. The information you provide is only used to help you determine if you should apply for relief of penalties and interest, what documentation is required to submit with your request, and what steps to take next.

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2025-05-20

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