Debt payment

You are generally expected to pay your debt in full. However, in extraordinary circumstances, you may be able to request a remission review.

If you are requesting a remission review based on extreme financial hardship, you must first make appropriate attempts to pay your debt before making your request. If you have recently been assessed an amount and have not tried to pay it, a request for a remission review is not likely to be considered before you try to pay the debt.

The CRA does not have the authority to consider remission requests of COVID-19 benefits. In such cases, you are encouraged to work with the CRA’s Collections and Verification Branch to find appropriate ways to pay your debt, such as entering a payment arrangement. The CRA negotiates payment arrangements based on the individual’s ability to pay by reviewing household income, basic living expenses, and assets and liabilities. For assistance, please call 1-833-253-7615 or visit canada.ca/cra-collections.

Information on ways to pay a debt is available at When you owe money – collections at the CRA.

Requesting a remission review generally does not stop collection actions. In addition, interest will continue to accrue on outstanding amount(s).

Pursue all other options before requesting a remission review

Remission is a rare and extraordinary measure. As such, we don’t consider all requests for review.

Generally, you must pursue all other options available at the CRA, or under legislation the CRA administers, to address the amount(s) before requesting remission. In most cases, there are other ways we can help you resolve the issue. For example, you may be able to:

• enter into a payment arrangement with us
• ask us to adjust your return(s) to correct any errors or omissions, or to claim certain benefits and credits
  • Information for individuals is available at How to change a return
  • Information for corporations is available at Requesting a reassessment of your T2 return
  • Information for GST/HST registrants is available under “Change a return” at Complete and file a return – After you file
• file a notice of objection to ask us to review the amount(s) you’ve been assessed
• request penalty and/or interest relief under the taxpayer relief provisions, for qualifying years

• You've already been assessed the amount(s)
• You've already tried or can’t find other ways to address the amount(s) (Pursue all other options before requesting a remission review)
• You don’t have any unresolved requests to adjust the returns that relate to the amount(s)
• You don’t have any unresolved objections or appeals
• You don’t have any unresolved requests for interest and/or penalty relief (for all qualifying years) under the taxpayer relief provisions
• You don’t have any unresolved applications under the Voluntary Disclosures Program
• You don’t have any unresolved litigation
• You aren’t in open or completed insolvency proceedings (consumer proposal or bankruptcy) which affect your obligation to pay the amount(s)
• You can provide complete background information and documents to support the circumstances of your request
• You understand that remission is a rare measure, and it is generally granted only in extraordinary circumstances (read about the scenarios we will or will not consider for review).