Taxpayer relief deadline is December 31, 2022 for requests related to 2012

CRA SOURCE ARTICLE

The Canada Revenue Agency (CRA) would like to remind taxpayers and registrants that they have until December 31, 2022, to make a taxpayer relief request related to the 2012 tax year or reporting period. 

Taxpayers that want to ask for penalty or interest relief, must send their request within ten years from the end of the calendar year or fiscal period of concern. The CRA may also cancel interest and penalties that accrued within 10 calendar years of the year the taxpayer relief request is made, regardless of the tax year or reporting period in which the debt originated.

This year’s deadline applies to taxpayer relief requests for:

• the 2012 tax year;

• any reporting period that ended during the 2012 calendar year; and

• any interest and penalties that accrued during the 2012 calendar year for any tax year or reporting period.

If you are involved in a tax process with the CRA, including an audit, objection, or appeal for the 2012 tax year, or a reporting period that ended in 2012, and are not sure if you need to make a taxpayer relief request, then you should make a request before the December 31, 2022, deadline.

You or your authorized representative can make a request to cancel penalties or interest online using the CRA My Account, My Business Account or Represent a Client services by selecting “Request relief of penalties and interest” under “Related services.”

You can also fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest, and send it:

• Online using My Account, My Business Account or Represent a Client by selecting the “Submit documents” service; or

• By mail to the designated office, as shown on the last page of the form, based on your place of residence.

For more information about how to submit documents online, go to canada.ca/cra-submit-documents-online.

For more information about relief from penalties or interest and the related forms and publications, go to canada.ca/penalty-interest-relief.

You can learn more about taxpayer relief requests by visiting the links above or by scheduling a free consultation with us.