Taxpayer relief provisions

The Canada Revenue Agency (CRA) administers legislation that gives the CRA discretion to:

cancel or waive penalties and interest
accept certain late, amended, or revoked income tax elections
issue a refund or make an adjustment to refund or reduce tax payable beyond the normal 3-year period for an individual, a graduated rate estate and, for certain tax years, a testamentary trust

This legislation is commonly called the "taxpayer relief provisions".

Types of relief provisions

Situations that may qualify for relief, when and how to request relief

Qualifying tax elections and situations, how to apply

When an extension may be granted, what you can claim, how to apply

When and how to apply for judicial review, what to expect next

How to submit a claim, what to do if you are not reimbursed