Open ProvincesExceptional circumstances: ask the CRA to cancel or waive penalties or interest
Identify years and amounts, explain the connection to the circumstances, attach evidence and keep managing the debt during review.
Relief generally concerns penalties and interest, not the underlying tax. A request does not automatically stop interest or collection.
Define the request
List accounts, years, penalties and interest. Separate an assessment error, which may require an objection, from discretionary relief.
Connect cause and delay
Explain dates and effects of a disaster, serious illness, CRA action, exceptional financial hardship or another recognized ground.
Provide evidence
Attach a chronology, relevant medical records, insurance records, outages, correspondence, payments and steps taken to correct the situation.
File and follow up
Use the appropriate service or form, keep a copy and continue filing and payment arrangements. Request review if the decision missed a material fact.
Cancel or waive penalties or interest — CRA
Sources and limits
Official sources are linked in the guide. Checked August 29, 2026; confirm current rules, forms and deadlines with the responsible authority.
General information based on federal and national rules; provincial rules may differ. Confirm with the official body before acting. Last reviewed : 2026-08-29.