,canada ,rev5ue ,ag5cy                #a

      ,9come ,tax ,9=m,n ,circul>
    
,numb]3 ,,ic#jg-a
,date3 ,may #ca1 #bjjg
,subject3 ,taxpay] ,relief ,provi.ns

  ,? v].n is only availa# electronic,y4

                 ,3t5ts
    
,applic,n 7,p>agraphs #a-d7
,9troduc;n 7,p>agraphs #e-g7
,"p ,i
  ,legisl,n 7,p>agraph #h7
    ,taxpay] ,relief ,provi.ns
      7,p>agraphs #i-aa7
    ,limit,n ,p]iod on ,ex]cis+
      ,m9i/]ial ,4cre;n & ,d1dl9e
      6,apply = ,relief 7,p>agraphs
      #ab-af7
    ,:o ,is ,au?oriz$ 6,make ! ,deci.n8
      7,p>agraphs #ag-ah7
                                      #a
                 #jg-a               a#a
,"p ,,ii
  ,guidel9es =! ,c.ell,n or ,waiv] (
    ,p5alties & ,9t]e/ 7,p>agraph #ai7
    ,g5]al 7,p>agraphs #bj-bb7
    ,circum/.es ,": ,relief ,f ,p5alty &
      ,9t]e/ ,may ,2 ,w>rant$
      7,p>agraphs #bc-bd7
      ,extraord9>y ,circum/.es
        7,p>agraph #be7
      ,ac;ns (! ,,cra 7,p>agraph #bf7
      ,9abil;y 6,pay or ,f9ancial
        ,h>d%ip 7,p>agraphs #bg-bh7
    ,mak+ a ,reque/ 7,p>agraphs #bi-cb7
    ,factors ,us$ 9 ,>riv+ at ! ,deci.n
      7,p>agraph #cc7
    ,special ,3sid],n ,due 6,extraord9>y
      ,ev5ts 7,p>agraph #cd7
    ,?ird-,"py ,ac;ns 7,p>agraphs
      #ce-cf7
    ,gross ,neglig;e ,p5alties
      7,p>agraphs #cg-ch7
    ,a3rual ( ,>re>s ,9t]e/ 7,p>agraph
      #ci7
                                      #b
                 #jg-a               b#a
    ,adm9i/rative ,*>ge on ,4hon\r$
      ,pay;ts 7,p>agraph #dj7
    ,employ;t ,9sur.e ,premiums &
      ,canada ,p5.n ,plan ,3tribu;ns
      7,p>agraph #da7
    ,volunt>y ,4closures ,program
      7,p>agraphs #db-dc7
    ,gds & ,s]vices ,tax/,h>moniz$
      ,sales ,tax 7,p>agraph #dd7
,"p ,,iii
  ,guidel9es = ,a3ept+ ,late1 ,am5d$1 or
    ,revok$ ,elec;ns 7,p>agraph #de7
    ,g5]al 7,p>agraph #df7
    ,prescrib$ ,elec;ns 7,p>agraphs
      #dg-ej7
    ,p5alty = ,late1 ,am5d$1 or ,revok$
      ,elec;ns 7,p>agraphs #ea-ed7
    ,deem$ ,prescrib$ ,elec;ns
      7,p>agraph #ee7
    ,a3ept.e (a ,late1 ,am5d$1 or
      ,revok$ ,elec;n 7,p>agraph #ef7
    ,d5ial (a ,late1 ,am5d$1 or ,revok$
      ,elec;n 7,p>agraph #eg7
                                      #c
                 #jg-a               c#a
    ,mak+ a ,reque/ 7,p>agraphs #eh-fc7
,"p ,,iv
  ,guidel9es = ,refunds or ,reduc;n 9
    ,am.ts ,paya# ,2y ! ,normal ,?ree-
    ,ye> ,p]iod 7,p>agraph #fd7
    ,g5]al 7,p>agraph #fe7
    ,refund ,5title;t 7,p>agraph #ff7
    ,4cre;n 6,all[ a ,/atute-,b>r$
      ,refund 7,p>agraph #fg7
    ,reassess;t or ,redet]m9,n
      7,p>agraph #fh7
    ,4cre;n 6,refund or ,reduce ,tax
      ,paya# =a ,/atute-,b>r$ ,return
      7,p>agraphs #fi-gj7
    ,a3ept.e (a ,refund or ,adju/;t
      ,reque/ 7,p>agraphs #ga-gd7
    ,mak+ a ,reque/ 7,p>agraphs #ge-hc7
    ,prov9cial ,b5efits or ,cr$its
      7,p>agraph #hd7
    ,p]missive ,deduc;ns 7,p>agraph #he7
    ,employ;t ,9sur.e ,premiums &
      ,canada ,p5.n ,plan ,3tribu;ns
      7,p>agraph #hf7
                                      #d
                 #jg-a               d#a
    ,reque/s ,bas$ on a ,c\rt ,deci.n or
      ,o!r ,resolu;n 7,p>agraphs #hg-hh7
,"p ,v
  ,rules & ,proc$ures ,:5 ,relief is
    ,grant$ or ,d5i$ 7,p>agraph #hi7
    ,reduc;ns 9 ,refunds 7,p>agraphs
      #ij-ib7
    ,refund ,9t]e/ 7,p>agraphs #ic-ig7
    ,applic,n ( ,refund 6,o!r ,debts
      7,p>agraph #ih7
    ,refund ,)held ,until ,\t/&+
      ,returns ,>e ,fil$ 7,p>agraph #ii7
    ,"r ( ,objec;n 7,p>agraphs #ajj-ajb7
    ,redress--,second ,adm9i/rative
      ,review 7,p>agraphs #ajc-ajd7
    ,redress--,judicial ,review
      7,p>agraphs #aje-ajh7
    ,reque/s ,made ,:ile an ,objec;n or
      ,app1l ,is 9 ,progress 7,p>agraphs
      #aji-aaj7
    ,-;ts 7,p>agraph #aaa7
,app5dix ;,a--,li/ ( prescrib$ elec;ns

                                      #e
      ,applic,n 7,p>agraphs #a-d7     #b
    
#a4 ,? 9=m,n circul> 3solidates & c.els
  9=m,n circul>s ,,ic #ib-a1 ,guidel9es
  = ,a3ept+ ,late1 ,am5d$ or ,revok$
  ,elec;ns1 ,,ic #ib-b1 ,guidel9es =!
  ,c.ell,n & ,waiv] ( ,9t]e/ &
  ,p5alties1 & ,,ic #ib-c1 ,guidel9es =
  ,refunds ,2y ! ,normal ,?ree ,ye>
  ,p]iod1 all dat$ ,m>* #ah1 #aiib4
#b4 ,9 ? 9=m,n circul>1 ! t]m .taxpay]
  9cludes an 9dividual1 an employ] or a
  pay]1 a corpor,n1 a "pn]%ip1 a tru/1
  an e/ate1 & an organiz,n1 all ( : c
  reque/ relief f ! ,m9i/] ( ,n,nal
  ,rev5ue 7,m9i/]7 6mitigate ! /rict
  applic,n ( c]ta9 provi.ns z a result (
  n satisfy+ v>i\s rules & oblig,ns
  requir$ "u ! ,9come ,tax ,act4
#c4 ,un.s o!rwise specifi$1 all
  legislative ref];es 9 ? 9=m,n circul>
  ref] 6! ,9come ,tax ,act 7,act74
#d4 ,9 ? 9=m,n circul>1 ! t]ms .fair;s
  .provi.ns & .fair;s .legisl,n -monly
  us$ on ! ,canada ,rev5ue ,ag5cy     #f
                 #jg-a               a#b
  7,,cra7 ,web site & 9 ,,cra public,ns
  h be5 replac$ )! t]m .taxpay] .relief
  .provi.ns4

      ,9troduc;n 7,p>agraphs #e-g7
    
#e4 ,? 9=m,n circul> provides 9=m,n on !
  4cre;n>y au?or;y ! ,m9i/] has "u !
  ,act 6grant taxpay]s relief 9 a3ord.e
  )! legislative provi.ns describ$ 9
  p>agraph #i4 ,x al expla9s h[ a
  taxpay] makes a reque/ = relief1
  9clud+ ! prop] 9=m,n & docu;t,n ne$$
  6support s* a reque/1 & \tl9es !
  adm9i/rative guidel9es ! ,,cra w foll[
  9 mak+ a 4cre;n>y deci.n :e!r 6grant
  or d5y relief bas$ on a taxpay]'s
  situ,n4
#f4 ,^! >e only guidel9es4 ,!y >e n
  9t5d$ 6be exhau/ive1 & >e n m1nt
  6re/rict ! _s or 9t5t (! legisl,n4
#g4 ,? 9=m,n circul> is divid$ 96five
  "ps3
                                      #g
                 #jg-a               b#b
  ,"p ,i ,legisl,n
  ,"p ,,ii ,guidel9es =! ,c.ell,n or
    ,waiv] ( ,p5alties & ,9t]e/
  ,"p ,,iii ,guidel9es = ,a3ept+ ,late1
    ,am5d$1 or ,revok$ ,elec;ns
  ,"p ,,iv ,guidel9es = ,refunds or
    ,reduc;n 9 ,am.ts ,paya# ,2y !
    ,normal ,?ree-,ye> ,p]iod
  ,"p ,v ,rules & ,proc$ures ,:5 ,relief
    ,is ,grant$ or ,d5i$
  
                 ,"p ,i
    
        ,legisl,n 7,p>agraph #h7
    
#h4 ,! legisl,n gives ! ,,cra ! abil;y
  6adm9i/] ! 9come tax sy/em fairly &
  r1sonably 0help+ taxpay]s 6resolve
  issues t >ise "? no fault ( _! [n1 &
  6all[ =a -mon-s5se approa* 9 d1l+ )
  taxpay]s :o1 2c ( p]sonal mis=tune or
  circum/.es 2y _! 3trol1 cd n -ply )a
  /atutory require;t = 9come tax
  purposes4                           #h
       ,taxpay] ,relief ,provi.ns    c#b
           7,p>agraphs #i-aa7
    
#i4 ,a taxpay] c ask = relief 9 a3ord.e
  )! provi.ns (! ,act li/$ 9 ? p>agraph4
  ,af 3sid],n (! relevant facts &
  circum/.es1 a delegat$ (ficial (!
  ,,cra 7see p>agraph #ag7 w decide :e!r
  x is appropriate to3
  7a7 waive or c.el p5alties & 9t]e/ "u
    subsec;n #bbj7#c.a72
  7b7 ext5d ! fil+-due date = mak+ c]ta9
    elec;ns or grant p]mis.n 6am5d or
    revoke c]ta9 elec;ns "u subsec;n
    #bbj7#c.b72
  7c7 au?orize a refund 6an 9dividual
    7o!r ?an a tru/7 or a te/a;t>y tru/
    "u p>agraph #afd7#a.e77a71 ev5 ?\<
    an 9come tax return is fil$ \tside !
    normal ?ree-ye> p]iod2 or
  7d7 au?orize a reassess;t or
    redet]m9,n = an 9dividual 7o!r ?an a
    tru/7 or a te/a;t>y tru/ 2y ! ?ree-
    ye> normal reassess;t p]iod "u
    subsec;n #aeb7#d.b71 ": !         #i
                 #jg-a               d#b
    adju/;t wd result 9 a refund or a
    reduc;n 9 an am.t paya#4
#aj4 ,:ile p>agraph #afd7#a.e77a7 &
  subsec;n #aeb7#d.b7 apply only
  69dividuals 7o!r ?an a tru/7 &
  te/a;t>y tru/s1 subsec;ns #bbj7#c.a7 &
  7#c.b7 apply 6all taxpay]s4
#aa4 ,! ,m9i/] does n h 6grant relief "u
  ! taxpay] relief provi.ns4 ,ea* reque/
  w 2 review$ & decid$ on xs [n m]it4
  ,if relief is d5i$ or "ply grant$1 !
  ,,cra w provide ! taxpay] ) an
  explan,n (! r1sons & factors =!
  deci.n4

      ,limit,n ,p]iod on ,ex]cis+
      ,m9i/]ial ,4cre;n & ,d1dl9e
     6,apply = ,relief 7,p>agraphs
                #ab-af7
    
#ab4 ,= reque/s or 9come tax returns
  fil$ on or af ,janu>y #a1 #bjje1 !
  ,m9i/] may grant relief = any tax ye>
  7or fiscal p]iod 9 ! case (a       #aj
                 #jg-a               e#b
  "pn]%ip7 t 5d$ )9 #aj ye>s 2f ! cal5d>
  ye> 9 : ! taxpay]'s reque/ or 9come
  tax return is fil$4
#ac4 ,due 6? limit,n1 a taxpay] has #aj
  ye>s f ! 5d (! cal5d> ye> 9 : ! tax
  ye> or fiscal p]iod at issue 5d$ 6make
  a reque/ 6! ,,cra = relief4 ,? limit,n
  applies 6ea* (! legislative provi.ns
  describ$ 9 p>agraph #i4
--------------------------------------#c
#ad4 ,! #aj-ye> limit,n p]iod rolls =w>d
  e ,janu>y #a4 ,= reque/s or 9come tax
  returns t >e fil$ 9 ! curr5t cal5d>
  ye>1 ! ,m9i/] has no au?or;y to3
    --waive or c.el p5alties & 9t]e/2
    --a3ept a late1 am5d$1 or revok$
      9come tax elec;n2 or
    --issue a refund or adju/;t 2y !
      normal ?ree-ye> p]iod2
    --": ! reque/ is =a tax ye> or
      fiscal p]iod (! taxpay] t 5d$ m
      ?an #aj ye>s 2f ! cal5d> ye> 9 : !
      reque/ 0 made4
                                     #aa
                 #jg-a               a#c
,examples
  --,an 9itial reque/ or 9come tax
    return fil$ dur+ ! #bjjg cal5d> ye>
    m/ d1l ) an issue relat$ 6a
    taxpay]'s #aiig & lat] tax ye>s 7or
    fiscal p]iods7 6be eligi# = relief4
  --,an 9itial reque/ or 9come tax
    return fil$ on or af ,janu>y #a1
    #bjjh1 relat$ 6a taxpay]'s #aiig &
    previ\s tax ye>s 7or fiscal p]iods7
    is n eligi# = relief1 s9ce ^? tax
    ye>s 7or fiscal p]iods7 >e 2y ! #aj-
    ye> p]iod4 ,only reque/s or returns
    fil$ =! #aiih & lat] tax ye>s 7or
    fiscal p]iods7 >e eligi# = relief z
    ( ? date4
  --,! ,m9i/] has no au?or;y 6grant
    relief =! #aiih tax ye> 7or fiscal
    p]iod7 un.s ! taxpay] has fil$ an
    9itial reque/ or 9come tax return =
    t ye> 2f ,janu>y #a1 #bjji4
  
#ae4 ,if an assess;t or reassess;t =a
  tax ye> is issu$ 0! ,,cra 9 a      #ab
                 #jg-a               b#c
  lat] ye>1 or if an objec;n or app1l
  fil$ 0a taxpay] may take 3sid]a# "t
  6resolve1 ! taxpay] %d s5d 9 _! reque/
  = any pot5tial relief 2f ! #aj-ye> "t
  limit = t tax ye> expires4
#af4 ,un.s an 9itial reque/ or 9come tax
  return 0 fil$ 2f ! #aj-ye> limit,n
  rule -+ 96e6ect on ,janu>y #a1 #bjje1
  reque/s fil$ =! #aihe 6#aiid tax ye>s
  w n 2 a3ept$ & refunds 2y ! normal
  ?ree-ye> p]iod w n 2 issu$4 ,= any
  active reque/s made 2f ,janu>y #a1
  #bjje1 ! taxpay] relief provi.ns 9
  p>agraph #i &! redress process
  describ$ 9 p>agraph #ajc & p>agraph
  #aje 3t9ue 6apply =! taxpay]'s #aihe
  6#aiid tax ye>s4

       ,:o ,is ,au?oriz$ 6,make !
      ,deci.n8 7,p>agraphs #ag-ah7
    
#ag4 ,subsec;n #bbj7#b.ja7 au?orizes !
  ,m9i/] 6delegate his/h] p[]s & duties
  3f]r$ 9 v>i\s provi.ns (! ,act     #ac
                 #jg-a               c#c
  6designat$ (ficials )9 ! ,,cra4 ,!
  (ficials delegat$ 6ex]cise ! ,m9i/]'s
  4cre;n>y au?or;y "u ! taxpay] relief
  provi.ns describ$ 9 p>agraph #i >e
  au?oriz$ "? adm9i/rative deleg,n
  9/ru;ts4 ,^! 9/ru;ts >e availa# at
  _+http://www.cra-arc.gc.ca/tax/_&
  technical/delegationofpowers/_&
  menu-e.html_:4
#ah4 ,^! (ficials >e au?oriz$ 63duct a
  review (a taxpay]'s reque/ = relief &
  6make a deci.n :e!r 6grant1 "ply
  grant1 or d5y1 ! reque/4 ,x is a g5]al
  adm9i/rative practice (! ,,cra = ano!r
  ,,cra (ficial1 or a -mittee ( ,,cra
  (ficials1 6prep>e a deci.n report =!
  delegat$ (ficial's 3sid],n1 9clud+ a
  recomm5d,n on :e!r or n grant+ relief
  is ju/ifi$4 ,! f9al deci.n & notific,n
  (! deci.n 6! taxpay] re/s )! delegat$
  (ficial4


                                     #ad
                ,"p ,,ii             d#c
    
       ,guidel9es =! ,c.ell,n or
      ,waiv] ( ,p5alties & ,9t]e/
            7,p>agraph #ai7
    
#ai4 ,! 9=m,n 9 ,"p ,,ii ( ? 9=m,n
  circul> d1ls )! ,m9i/]'s 4cre;n 6all[
  relief f ! applic,n (! p5alty & 9t]e/
  provi.ns (! ,act4 ,! ,m9i/] may al
  provide relief f 9t]e/ am.ts1 & 9 "s
  cases p5alty am.ts1 if he or %e is
  satisfi$ t a taxpay] has an 9abil;y
  6pay or su6]s f f9ancial h>d%ip relat$
  6a debt [$ 6! ,,cra4

       ,g5]al 7,p>agraphs #bj-bb7
    
#bj4 ,subsec;n #bbj7#c.a7 gives ! ,m9i/]
  ! 4cre;n>y au?or;y 6waive or c.el all
  or "p ( any p5alty & 9t]e/ o!rwise
  paya# 0a taxpay] "u ! ,act4 ,! reque/
  m/ 2 made )9 ! #aj-ye> "t limit
  describ$ 9 p>agraph #ac4
                                     #ae
                 #jg-a               e#c
#ba4 ,! abil;y (! ,,cra 6waive or c.el
  p5alties & 9t]e/ is n 6be us$
  0taxpay]s z a way 6>bitr>ily reduce or
  settle _! tax debt4
#bb4 ,a .waiv] ref]s 6p5alties & 9t]e/
  o!rwise paya# 0a taxpay] = : relief is
  grant$ 0! ,,cra 2f ^! am.ts >e assess$
  or *>g$ 6! taxpay]4 ,a .c.ell,n ref]s
  6p5alties & 9t]e/ am.ts t 7 assess$ or
  *>g$ 6! taxpay] = : relief is grant$
  0! ,,cra4

       ,circum/.es ,": ,relief ,f
        ,p5alty & ,9t]e/ ,may ,2
      ,w>rant$ 7,p>agraphs #bc-bd7
    
#bc4 ,! ,m9i/] may grant relief f !
  applic,n ( p5alty & 9t]e/ ": ! foll[+
  types ( situ,ns exi/ & ju/ify a
  taxpay]'s 9abil;y 6satisfy a tax
  oblig,n or require;t at issue3


                                     #af
                 #jg-a               f#c
  7a7 extraord9>y circum/.es
  7b7 ac;ns (! ,,cra
  7c7 9abil;y 6pay or f9ancial h>d%ip
#bd4 ,! ,m9i/] may al grant relief if a
  taxpay]'s circum/.es d n fall )9 !
  situ,ns /at$ 9 p>agraph #bc4

        ,extraord9>y ,circum/.es
            7,p>agraph #be7
    
#be4 ,p5alties & 9t]e/ may 2 waiv$ or
  c.ell$ 9 :ole or 9 "p ": !y result f
  circum/.es 2y a taxpay]'s 3trol4
  ,extraord9>y circum/.es t may h
  prev5t$ a taxpay] f mak+ a pay;t :5
  due1 fil+ a return on "t1 or o!rwise
  -ply+ ) an
--------------------------------------#d
  oblig,n "u ! ,act 9clude1 b >e n
  limit$ to1 ! foll[+ examples3
  7a7 natural or man-made 4a/]s s* z1
    flood or fire2
  7b7 civil 4turb.es or 4rup;ns 9
    s]vices1 s* z a po/al /rike2     #ag
                 #jg-a               a#d
  7c7 a s]i\s ill;s or a3id5t2 or
  7d7 s]i\s emo;nal or m5tal 4tress1 s*
    z d1? 9 ! imm family4
  
       ,ac;ns (! ,,cra 7,p>agraph
                  #bf7
    
#bf4 ,p5alties & 9t]e/ may al 2 waiv$ or
  c.ell$ if ! p5alty & 9t]e/ >ose
  prim>ily 2c ( ac;ns (! ,,cra1 s* z3
  7a7 process+ delays t result 9 !
    taxpay] n 2+ 9=m$1 )9 a r1sona# "t1
    t an am.t 0 [+2
  7b7 ]rors 9 mat]ial availa# 6! public1
    : l$ taxpay]s 6file returns or make
    pay;ts bas$ on 9correct 9=m,n2
  7c7 9correct 9=m,n provid$ 6a taxpay]1
    s* z 9 ! case ": ! ,,cra wr;gly
    advises a taxpay] t no 9/al;t pay;ts
    w 2 requir$ =! curr5t ye>2
  7d7 ]rors 9 process+2
  7e7 delays 9 provid+ 9=m,n1 s* z :5 a
    taxpay] cd n make ! appropriate
                                     #ah
                 #jg-a               b#d
    9/al;t or >re>s pay;ts 2c ! nec
    9=m,n 0 n availa#2 or
  7f7 undue delays 9 resolv+ an objec;n
    or an app1l1 or 9 -plet+ an audit4
  
      ,9abil;y 6,pay or ,f9ancial
      ,h>d%ip 7,p>agraphs #bg-bh7
    
#bg4 ,x may 2 appropriate1 9 circum/.es
  ": "! is a 3firm$ 9abil;y 6pay all
  am.ts [+1 63sid] waiv+ or c.ell+ 9t]e/
  9 :ole or 9 "p 65a# taxpay]s 6pay _!
  a3.t4 ,= example3
  7a7 :5 collec;n _h be5 susp5d$ due 6an
    9abil;y 6pay & sub/antial 9t]e/ has
    a3umulat$ or w a3umulate2
  7b7 :5 a taxpay]'s demon/rat$ abil;y
    6pay requires an ext5d$ pay;t
    >range;t1 3sid],n may 2 giv5 6waiv+
    all or "p (! 9t]e/ =! p]iod f :5
    pay;ts />t until ! am.ts [+ >e pd1 z
    l;g z ! agre$ pay;ts >e made on "t &
    -pli.e )! ,act is ma9ta9$2 or
                                     #ai
                 #jg-a               c#d
  7c7 :5 pay;t (! a3umulat$ 9t]e/ wd
    cause a prol;g$ 9abil;y 6provide
    basic necessities 7f9ancial h>d%ip7
    s* z food1 m$ical help1 transport,n1
    or %elt]1 3sid],n may 2 giv5 6c.ell+
    all or "p (! total a3umulat$ 9t]e/4
#bh4 ,3sid],n wd n g5],y 2 giv5 6c.ell+
  a p5alty bas$ on an 9abil;y 6pay or
  f9ancial h>d%ip un.s an extraord9>y
  circum/.e1 z describ$ 9 p>agraph #be
  has prev5t$ -pli.e4 ,h["e1 "! may 2
  excep;nal situ,ns t may give rise
  6c.ell+ p5alties1 9 :ole or 9 "p4 ,=
  example1 :5 a busi;s is exp]i5c+
  extreme f9ancial di6iculty1 & 5=ce;t (
  s* p5alties wd jeop>dize ! 3t9u;y ( xs
  op],ns1 ! jobs (! employees1 &! welf>e
  (! -mun;y z a :ole1 3sid],n may 2 giv5
  6provid+ relief (! p5alties4




                                     #bj
      ,mak+ a ,reque/ 7,p>agraphs    d#d
                #bi-cb7
    
#bi4 ,taxpay]s or _! au?oriz$
  repres5tatives c make _! reque/s 9
  writ+ & s5d !m 6! tax c5tre ": !y file
  _! returns or 6! tax s]vices (fice
  s]v+ _! >ea4 ,alt]natively1 ,=m
  ,,rc#dbhh1 ,reque/ = ,taxpay] ,relief1
  c 2 us$ 6make a reque/4 ,a copy ( ? =m
  is availa# f ! ,,cra ,web site at
  _+http://www.cra-arc.gc.ca/_&
  formspubs/menu-e.html_: or 0teleph"o
  at #a-hjj-iei-bbba4
#cj4 ,taxpay] reque/s on ! basis (
  9abil;y 6pay or f9ancial h>d%ip %d 2
  s5t 6! taxpay]'s tax s]vices (fice4
#ca4 ,= a4resses & teleph"o numb]s (
  ,,cra (fices1 see ! li/+s 9 ! gov]n;t
  sec;n ( teleph"o books & on ! 8,3tact
  u0 page (! ,,cra ,web site at
  _+www.cra-arc.gc.ca_:4
#cb4 ,taxpay]s %d 9clude all !
  circum/.es 7z li/$ 9 p>agraph #bc7 t
  !y 9t5d 6rely on 9 _! 9itial       #ba
                 #jg-a               e#d
  reque/4 ,x is important t taxpay]s
  provide ! ,,cra )a -plete & a3urate
  descrip;n ( _! circum/.es 6expla9 :y
  _! situ,n %d m]it relief4 ,6support a
  reque/1 taxpay]s %d provide all
  relevant 9=m,n 9clud+ ! foll[+1 ":
  applica#3
  7a7 ! "n1 a4ress1 teleph"o numb]1
    social 9sur.e numb]1 a3.t numb]1
    "pn]%ip numb]1 tru/ a3.t numb]1 &
    busi;s numb] or any o!r id5tific,n
    tax numb] assign$ 0! ,,cra 6!
    taxpay]2
  7b7 ! tax ye>7s7 or fiscal p]iod7s7
    9volv$2
  7c7 ! facts & r1sons support+ t !
    9t]e/ or p5alties 7 ei ma9ly caus$
    0factors 2y ! taxpay]'s 3trol1 or 7
    z a result ( ac;ns (! ,,cra2
  7d7 an explan,n ( h[ ! circum/.es
    a6ect$ ! taxpay]'s abil;y 9 meet+ _!
    tax oblig,n2
  
                                     #bb
                 #jg-a               f#d
  7e7 ! facts & r1sons support+ !
    taxpay]'s 9abil;y 6pay ! 9t]e/ or
    p5alties levi$1 or 6be levi$2
  7f7 any relevant docu;t,n s* z d1?
    c]tificates1 doctor's /ate;ts1 or
    9sur.e /ate;ts 6support ! facts &
    r1sons2
  7g7 9 cases 9volv+ f9ancial h>d%ip
    79abil;y 6pay71 a m1n+;l pay;t
    >range;t : cov]s at l1/ ! tax &!
    p5alty "p1 if applica#1 & full
    f9ancial 4closure 9clud+ a /ate;t (
    9come & exp5ses1 z well z a /ate;t (
    assets & liabilities2
--------------------------------------#e
  7h7 support+ details ( 9correct 9=m,n
    giv5 0! ,,cra 9 ! =m ( writt5
    answ]s1 publi%$ 9=m,n1 or o!r
    objective evid;e2
  7i7 ": 9correct 9=m,n giv5 0! ,,cra is
    (a oral nature1 ! taxpay] %d give
    all possi# details !y h docu;t$1 s*
  
                                     #bc
                 #jg-a               a#e
    z date1 "t1 "n (! ,,cra (ficial
    spok5 to1 & details (! 3v]s,n2 &
  7j7 a -plete hi/ory ( ev5ts 9clud+ :at
    m1sures 7 tak5 7e4g41 pay;ts & pay;t
    >range;ts7 & :5 !y 7 tak5 6resolve !
    non-compli.e4
  
      ,factors ,us$ 9 ,>riv+ at !
        ,deci.n 7,p>agraph #cc7
    
#cc4 ,": circum/.es 2y a taxpay]'s
  3trol1 ac;ns (! ,,cra1 or 9abil;y 6pay
  or f9ancial h>d%ip has prev5t$ !
  taxpay] f -ply+ )! ,act1 ! foll[+
  factors w 2 3sid]$ :5 det]m9+ :e!r or
  n ! ,,cra w c.el or waive p5alties &
  9t]e/3
  7a7 :e!r or n ! taxpay] has a hi/ory (
    -pli.e ) tax oblig,ns2
  7b7 :e!r or n ! taxpay] has "k+ly
    all[$ a bal.e 6exi/ on : >re>s 9t]e/
    has a3ru$2
  7c7 :e!r or n ! taxpay] has ex]cis$ a
    r1sona# am.t ( c>e & has n be5   #bd
                 #jg-a               b#e
    neglig5t or c>e.s 9 3duct+ _! a6airs
    "u ! self-assess;t sy/em2 &
  7d7 :e!r or n ! taxpay] has act$ qkly
    6rem$y any delay or omis.n4
  
         ,special ,3sid],n ,due
          6,extraord9>y ,ev5ts
            7,p>agraph #cd7
    
#cd4 ,:5 an extraord9>y ev5t 7e4g41
  natural 4a/]7 has prev5t$ a l>ge numb]
  ( taxpay]s f meet+ _! tax oblig,ns1 !
  ,m9i/] may issue a news rel1se
  6ann\nce t special 3sid],n w 2 giv5
  6provid+ relief1 s* z a waiv] or
  c.ell,n ( p5alty & 9t]e/ *>ges on late
  tax remitt.es or late fil+ (a return4
  ,9 s* cases1 taxpay]s ne$ 6make a
  reque/ 6get relief4 ,,cra news rel1ses
  on extraord9>y ev5ts t qualify =
  relief c 2 f.d at
  _+http://www.cra-arc.gc.ca/newsroom/_&
  releases/menu-e.html_:4
                                     #be
           ,?ird-,"py ,ac;ns         c#e
          7,p>agraphs #ce-cf7
    
#ce4 ,taxpay]s >e g5],y 3sid]$ 6be
  responsi# = ]rors made 0?ird "pies
  act+ on _! 2half = 9come tax matt]s4
  ,a ?ird "py :o rcvs a fee & gives
  9correct advice1 or makes >i?metic or
  a3.t+ ]rors1 is usu,y reg>d$ z 2+
  responsi# 6_! cli5t = any p5alty &
  9t]e/ *>ges t ! cli5t has 2c (! "py's
  ac;n4 ,h["e1 "! may 2 excep;nal
  situ,ns1 ": x may 2 appropriate
  6provide relief 6taxpay]s 2c ( ?ird-
  "py ]rors or delays4
#cf4 ,x may 2 appropriate 63sid] grant+
  relief f p5alties & 9t]e/1 9 :ole or 9
  "p1 ": an extraord9>y circum/.e 2y !
  3trol (a taxpay]'s repres5tative or
  ac;ns (! ,,cra 7z describ$ 9 p>agraph
  #be & p>agraph #bf7 h prev5t$ !
  taxpay] f -ply+ ) an oblig,n or
  require;t "u ! ,act4

                                     #bf
       ,gross ,neglig;e ,p5alties    d#e
          7,p>agraphs #cg-ch7
    
#cg4 ,relief f a gross neglig;e p5alty
  assess$ "u ! ,act c 2 3sid]$ "u
  subsec;n #bbj7#c.a74 ,h["e1 s9ce !
  levy ( ^! p5alties 9dicates a degree (
  neglig;e & abs;e ( c>e & dilig;e on !
  "p (! taxpay] 9 ! 3duct ( _! tax
  a6airs1 ! c.ell,n (a gross neglig;e
  p5alty may 2 appropriate only 9
  excep;nal circum/.es4
#ch4 ,giv5 ! nature (a gross neglig;e
  p5alty1 x is m appropriate =a taxpay]
  64pute ! assess;t ( s* a p5alty 0fil+
  a notice ( objec;n4 ,= m 9=m,n on a
  taxpay]'s "r ( objec;n1 see ,pamphlet
  ,p#adh1 ,resolv+ ,yr ,4pute3 ,objec;n
  & ,app1l ,"rs ,"u ! ,9come ,tax ,act
  on ! ,,cra ,web site4




                                     #bg
        ,a3rual ( ,>re>s ,9t]e/      e#e
            7,p>agraph #ci7
    
#ci4 ,>re>s 9t]e/ t has a3umulat$ on an
  \t/&+ bal.e dur+ a cal5d> ye> t is )9
  ! #aj prec$+ cal5d> ye>s1 b relates 6a
  liabil;y t >ose =a tax ye> or fiscal
  p]iod 2y ! #aj-ye> limit 7describ$ 9
  p>agraph #ab71 is n eligi# = relief4
  ,= example1 a reque/ made 9 ! #bjjg
  cal5d> ye> = relief f >re>s 9t]e/ t
  a3umulat$ ov] ! #aiig 6#bjjg cal5d>
  ye>s 9 reg>d 6a tax am.t [$ =! #aiif
  tax ye> _c 2 giv5 3sid],n4

         ,adm9i/rative ,*>ge on
      ,4hon\r$ ,pay;ts 7,p>agraph
                  #dj7
    
#dj4 ,an adm9i/rative *>ge paya# "u !
  ,f9ancial ,adm9i/r,n ,act =a 4hon\r$
  pay;t made 6! ,,cra 2f ,april #a1
  #bjjg _c 2 c.ell$ "u subsec;n
  #bbj7#c.a74 ,h["e1 ? *>ge may 2 waiv$
  or reduc$ "u ! ,f9ancial           #bh
                 #jg-a               f#e
  ,adm9i/r,n ,act & ,9t]e/ &
  ,adm9i/rative ,*>ges ,regul,ns ":
  circum/.es 2y ! taxpay]'s 3trol1
  9clud+ an ]ror made 0! f9ancial
  9/itu;n result$ 9 ! pay;t 2+ 4hon\r$4
  ,taxpay]s or _! au?oriz$
  repres5tatives c make _! reque/s 9
  writ+ & s5d !m 6! tax c5tre ": !y file
  _! returns or 6! tax s]vices (fice
  s]v+ _! >ea4

     ,employ;t ,9sur.e ,premiums &
     ,canada ,p5.n ,plan ,3tribu;ns
            7,p>agraph #da7
    
#da4 ,! #aj-ye> limit 9 p>agraph #ab &!
  guidel9es 9 ? "p al apply 6p5alties &
  9t]e/ provid$ = 9 ! ,employ;t ,9sur.e
  ,act & ,canada ,p5.n ,plan reg>d+ !
  collec;n & pay;t ( premiums &
  3tribu;ns requir$ 6be made4


                                     #bi
     ,volunt>y ,4closures ,program    #f
          7,p>agraphs #db-dc7
    
#db4 ,! ,volunt>y ,4closures ,program is
  a ,,cra 9itiative t gives taxpay]s !
  opportun;y 6-e =w>d & 6correct
  9a3urate or 9complete 9=m,n1 or
  64close previ\sly unreport$ 9=m,n1 )\t
  p5alties or fe> ( prosecu;n4 ,taxpay]s
  :o >e 3sid]$ 6h made a valid volunt>y
  4closure w h 6pay ! taxes [+ & >re>s
  9t]e/1 &! ,,cra w waive ! p5alties t
  wd o!rwise 2 impos$ "u ! ,act4 ,"u ?
  program1 & on a case-by-case basis1 !
  ,,cra may provide "s relief on ! am.t
  ( >re>s 9t]e/ \t/&+1 af x is det]m9$ t
  ! taxpay] made a valid volunt>y
  4closure4 ,= m details1 see ,9=m,n
  ,circul> #jj-a;,r1 ,volunt>y
  ,4closures ,program4
#dc4 ,>re>s 9t]e/ paya# on a valid
  volunt>y 4closure may 2 c.ell$ or
  waiv$ "u subsec;n #bbj7#c.a74 ,= m
  details1 see ,"p ,,ii 9 ? 9=m,n
  circul> call$ 8,guidel9es =!       #cj
                 #jg-a               a#f
  ,c.ell,n or ,waiv] ( ,p5alties &
  ,9t]e/40

     ,gds & ,s]vices ,tax/,h>moniz$
      ,sales ,tax 7,p>agraph #dd7
    
#dd4 ,sec;n #bha.a (! ,excise ,tax ,act
  7,,eta7 gives ! ,m9i/] ! 4cre;n 6waive
  or c.el p5alties & 9t]e/ paya# "u
  sec;n #bhj (! ,,eta1 & e6ective ,april
  #a1 #bjjg1 ! failure-to-file p5alty
  paya# "u sec;n #bhj.a4 ,= m details on
  reque/+ relief f p5alties & 9t]e/
  reg>d+ ! gds & s]vices tax/h>moniz$
  sales tax 7,,gst/,,hst71 see ,,gst
  ,memor&um ,g#ejj-c-b-a1 ,c.ell,n or
  ,waiv] ( ,p5alties & ,9t]e/4






                                     #ca
               ,"p ,,iii             b#f
    
      ,guidel9es = ,a3ept+ ,late1
      ,am5d$1 or ,revok$ ,elec;ns
            7,p>agraph #de7
    
#de4 ,! ,act & ,9come ,tax ,regul,ns
  3ta9 _m elec;ns t give taxpay]s !
  opportun;y 6decide on an alt]native
  tax tr1t;t 9 3duct+ _! f9ancial a6airs
  = 9come tax purposes4 ,mo/ elec;ns d n
  h tax rules t p]mit a taxpay] 6file an
  elec;n once ! prescrib$ "t = mak+ t
  elec;n expires or t give ! taxpay] !
  abil;y 6modify or c.el an orig9al
  elec;n fil$ on "t4 ,! 9=m,n 9 ,"p
  ,,iii ( ? 9=m,n circul> d1ls )!
  ,m9i/]'s 4cre;n 6all[ a taxpay] !
  b5efit ( c]ta9 elec;ns ev5 ?\< !y
  miss$ ! due date1 & 6p]mit a taxpay]
  6modify or c.el c]ta9 elec;ns alr
  fil$4


                                     #cb
         ,g5]al 7,p>agraph #df7      c#f
    
#df4 ,subsec;n #bbj7#c.b7 gives ! ,m9i/]
  ! 4cre;n>y au?or;y 6ext5d ! /atutory
  "t = fil+ c]ta9 elec;ns or 6p]mit
  c]ta9 elec;ns 6be am5d$ or revok$4 ,!
  reque/ m/ 2 made )9 ! #aj-ye> "t limit
  describ$ 9 p>agraph #ac4

          ,prescrib$ ,elec;ns
          7,p>agraphs #dg-ej7
    
#dg4 ,a reque/ 0a taxpay] 6h a late or
  am5d$ elec;n a3ept$ or 6revoke an
  elec;n is limit$ 6! elective provi.ns
  (! ,act & ,regul,ns li/$ 9 sec;n #fjj
  (! ,regul,ns4 ,=! li/ ( prescrib$
  elec;ns1 see ,app5dix ;,a at ! 5d ( ?
  9=m,n circul>4
#dh4 ,a late1 am5d$1 or revok$ elec;n m/
  2 correct 9 law bas$ on ! relevant
  legisl,n 9 place =! applica# tax ye>
  6: ! elec;n applies4
#di4 ,:5 a3ept$ 0! ,,cra1 a late or
  am5d$ elec;n w 2 3sid]$ 6h be5     #cc
                 #jg-a               d#f
  made at ! "t x 0 requir$ 6be made4 ,=
  am5d$ & revok$ elec;ns1 ! e>li] elec;n
  w 2 c.ell$4 ,6give e6ect 6a3ept.e (a
  late1 am5d$1 or revok$ elec;n1 ! ,,cra
  w reassess ! a6ect$ returns =! tax
  ye>s 9 "q ev5 if ! ye>s >e 2y !
  taxpay]'s normal reassess;t p]iod
  7i4e41 /atute-b>r$ ye>s74
#ej4 ,any assess;ts or reassess;ts
  result+ f ! ,,cra's a3ept.e (! reque/
  is subject 6! g5]al provi.ns 3c]n+
  >re>s 9t]e/ *>g$ on ! bal.e [+4

      ,p5alty = ,late1 ,am5d$1 or
      ,revok$ ,elec;ns 7,p>agraphs
                #ea-ed7
    
#ea4 ,a taxpay] is lia# 6a p5alty if !
  ,,cra a3epts a late1 am5d$1 or revok$
  elec;n4 ,! p5alty1 calculat$ "u
  subsec;n #bbj7#c.e71 is :i*"e am.t is
  less3

                                     #cd
                 #jg-a               e#f
  7a7 4#h1jjj2 or
  7b7 4#ajj = ea* -plete mon? f !
    elec;n's orig9al due date 6! date !
    applic,n 0 made 9 a =m satisfactory
    6! ,,cra4
#eb4 ,! date on : ! reque/ 7applic,n7 0
  made 9 a satisfactory =m 6! ,,cra is
  :5 ! ,,cra has be5 provid$ ) -plete &
  a3urate 9=m,n =! elec;n "u review4
  ,6m9imize ! am.t ( p5alty1 ! taxpay]
  %d satisfy ! applic,n proc$ures
  describ$ 9 p>agraphs #eh "? #fc4
#ec4 ,x is ,,cra policy n 6a3ept late1
  am5d$1 or revok$ elec;ns1 or 6process
  ! nec adju/;ts 6give an elec;n e6ect1
  un.s ! am.t (! p5alty describ$ 9
  p>agraph #ea is pd4 ,taxpay]s %d remit
  ! p5alty am.t ) _! reque/4 ,! ,,cra w
  det]m9e & assess any unpd bal.e (!
  p5alty1 : ! taxpay] m/ pay at once4
  ,9t]e/ w 2 *>g$ on ! unpd bal.e (!
  p5alty f ! date (! ,notice ( ,assess;t
  6! date ( pay;t4
                                     #ce
                 #jg-a               f#f
#ed4 ,! p5alty describ$ 9 p>agraph #ea
  is subject 6! provi.ns ( subsec;n
  #bbj7#c.a74 ,= details on ! c.ell,n or
  waiv] ( ? p5alty1 see ,"p ,,ii 9 ?
  9=m,n circul> call$ 8,guidel9es =!
  ,c.ell,n or ,waiv] ( ,p5alties &
  ,9t]e/40
--------------------------------------#g
       ,deem$ ,prescrib$ ,elec;ns
            7,p>agraph #ee7
    
#ee4 ,! rules & guidel9es "u ? "p al
  apply 6! foll[+ design,ns & alloc,ns t
  >e 3sid]$ prescrib$ elec;ns1 "u
  subsec;n #bbj7#c.ba73
  7a7 ,p>agraph #hj7#b77i7 (! ,act all[s
    a taxpay] 6designate ! ord] 9 :
    -m]cial debt oblig,ns settl$ at !
    same "t >e 6be appli$ =! purpose (!
    debt =give;s rules4
  7b7 ,subsec;ns #hj7#e7 6#hj7#aa7 all[
    a taxpay] :o has designat$ a =giv5
    am.t 6apply any rema9+ "p (! =giv5
    am.t 9 c]ta9 circum/.es4         #cf
                 #jg-a               a#g
  7c7 ,subsec;n #hj.jc7#g7 all[s a
    taxpay] 6designate a capital ga9 t
    wd o!rwise >ise "u subsec;n
    #hj.jc7#b7 z a =giv5 am.t =! purpose
    (! debt =give;s rules4
  7d7 ,subsec;n #acb.aa7#f7 all[s a
    mutual fund tru/1 z well z any
    elect+ tru/ )a ,decemb] #ae ye>-5d1
    6*oose an am.t designat$ 0x =a tax
    ye> 6be a4$ 9 -put+ xs 9come =! ye>4
  
     ,a3ept.e (a ,late1 ,am5d$1 or
       ,revok$ ,elec;n 7,p>agraph
                  #ef7
    
#ef4 ,a reque/ may 2 a3ept$ 9 ! foll[+
  situ,ns3
  7a7 ,"! h be5 tax 3sequ;es n 9t5d$ 0!
    taxpay]1 & "! is evid;e t ! taxpay]
    took r1sona# /eps 6-ply )! law4 ,?
    cd 9clude1 = example1 ! situ,n ": !
    taxpay] obta9$ a bona fide valu,n =a
    prop]ty1 b af ! ,,cra's review !
    valu,n 0 f.d 6be n correct4      #cg
                 #jg-a               b#g
  7b7 ,! reque/ >ises f circum/.es t 7
    2y ! taxpay]'s 3trol4 ,s*
    extraord9>y circum/.es cd 9clude
    natural or man-made 4a/]s s* z flood
    or fire2 civil 4turb.es or 4rup;ns 9
    s]vices1 s* z a po/al /rike2 a s]i\s
    ill;s or a3id5t2 or s]i\s emo;nal or
    m5tal 4tress1 s* z d1? 9 ! imm
    family4
  7c7 ,x is evid5t t ! taxpay] act$ on
    9correct 9=m,n giv5 0! ,,cra4 ,? cd
    9clude 9correct writt5 replies
    6qu]ies & ]rors 9 ,,cra public,ns4
  7d7 ,! reque/ results f :at is a
    me*anical ]ror4 ,? cd 9clude us+ !
    net book value am.t :5 obvi\sly !
    taxpay] 9t5d$ 6use ! undepreciat$
    capital co/ or us+ an 9correct co/4
  7e7 ,! lat] a3.t+ (! transac;ns 0all
    "pies is z if ! elec;n _h be5 made1
    or _h be5 made 9 a "picul> mann]4
  7f7 ,! taxpay] c demon/rate t !y 7 n
    aw>e (! elec;n provi.n1 ev5 ?\< !y
    took a r1sona# am.t ( c>e        #ch
                 #jg-a               c#g
    6-ply )! law1 & took rem$ial ac;n z
    qkly z possi#4
  
      ,d5ial (a ,late1 ,am5d$1 or
       ,revok$ ,elec;n 7,p>agraph
                  #eg7
    
#eg4 ,a reque/ w n 2 a3ept$ 9 ! foll[+
  9/.es3
  7a7 ,x is r1sona# 63clude t ! taxpay]
    made ! reque/ = retroactive tax
    plann+ purposes4 ,? cd 9clude tak+
    advantage ( *anges 6! law 5act$ af !
    due date (! elec;n4
  7b7 ,adequate records d n exi/4
  7c7 ,x is r1sona# 63clude t ! taxpay]
    _h 6make ! reque/ 2c he or %e 0
    neglig5t or c>e.s 9 -ply+ )! law4
  
      ,mak+ a ,reque/ 7,p>agraphs
                #eh-fc7
    
#eh4 ,taxpay]s or _! au?oriz$
  repres5tatives c make _! reque/s   #ci
                 #jg-a               d#g
  9 writ+ & s5d !m 6! tax c5tre ": !y
  file _! returns or 6! tax s]vices
  (fice s]v+ _! >ea4 ,alt]natively1 ,=m
  ,,rc#dbhh1 ,reque/ = ,taxpay] ,relief1
  c 2 us$ 6make a reque/4 ,a copy ( ? =m
  is availa# f ! ,,cra ,web site at
  _+http://www.cra-arc.gc.ca/_&
  formspubs/menu-e.html_: or 0teleph"o
  at #a-hjj-iei-bbba4 ,6f9d ! a4resses &
  teleph"o numb]s ( ,,cra (fices1 see
  p>agraph #ca4
#ei4 ,6support a reque/1 taxpay]s %d
  provide all relevant 9=m,n 9clud+ !
  foll[+1 ": applica#3
  7a7 ! "n1 a4ress1 teleph"o numb]1
    social 9sur.e numb]1 "pn]%ip numb]1
    tru/ a3.t numb]1 & busi;s numb] or
    any o!r id5tific,n tax numb] assign$
    0! ,,cra 6! taxpay]2
  7b7 ! tax ye>7s7 or fiscal p]iod7s7
    9volv$2
  7c7 ! dates & details (! transac;ns2
  7d7 ! date & details (! orig9al
    elec;n1 9clud+ an explan,n (     #dj
                 #jg-a               e#g
    :y ! taxpay] is ask+ 6h an elec;n
    am5d$ or revok$2 &
  7e7 details (a late elec;n1 & an
    explan,n ( :y x is late4
#fj4 ,=a reque/ 6a3ept a late or am5d$
  elec;n1 ! elec;n ne$s 6be made 9 !
  appropriate mann] requir$ 0! specific
  provi.ns (! ,act 3c]n+ t elec;n 7e4g41
  fil+ ! elec;n 9 prescrib$ =m or 9 a
  prescrib$ mann]74
#fa4 ,! reque/ %d briefly describe !
  9come tax implic,ns (! a3ept.e or
  refusal (! reque/ = all ! "pies
  9volv$4
#fb4 ,if a3ept+ ! reque/ 9volves *anges
  63t9u+ tax a3.t bal.es1 taxpay]s %d
  submit appropriate revis$ s*$ules
  reflect+ ^! *anges4 ,? cd 9clude1 =
  example1 capital co/ all[.e s*$ules1
  res]ve a3.t s*$ules1 & ,canadian
  explor,n or develop;t exp5se a3.t
  s*$ules4

                                     #da
                 #jg-a                #h
#fc4 ,:5 ! reque/ 9volves m ?an "o
  taxpay]1 an agree;t1 sign$ 0all "pies1
  6! *anges reque/$ %d 2 9clud$ )!
  reque/4

                ,"p ,,iv
    
        ,guidel9es = ,refunds or
     ,reduc;n 9 ,am.ts ,paya# ,2y !
       ,normal ,?ree-,ye> ,p]iod
            7,p>agraph #fd7
    
#fd4 ,! ,act sets a ?ree-ye> limit,n
  p]iod f ! 5d (! tax ye> ( an 9dividual
  7o!r ?an a tru/7 & te/a;t>y tru/ 6file
  an 9come tax return 6claim a tax
  refund &a ?ree-ye> limit,n p]iod f !
  date (! orig9al ,notice ( ,assess;t
  6ask = an adju/;t 6an assess;t issu$
  =a previ\s tax ye>4 ,! 9=m,n 9 ,"p
  ,,iv ( ? 9=m,n circul> d1ls )!
  ,m9i/]'s 4cre;n 6relieve an 9dividual
  7o!r ?an a tru/7 &a te/a;t>y tru/ f !
  limit,n p]iod &1 9 c]ta9           #db
                 #jg-a               a#h
  circum/.es1 6a3ept late reque/s 6give
  ! 9dividual or te/a;t>y tru/ a refund
  or reduc;n 9 tax4

         ,g5]al 7,p>agraph #fe7
    
#fe4 ,! relief provid$ "u p>agraph
  #afd7#a.e77a7 & subsec;n #aeb7#d.b7
  applies only 69dividuals 7o!r ?an
  tru/s7 & te/a;t>y tru/s4

      ,refund ,5title;t 7,p>agraph
                  #ff7
    
#ff4 ,subsec;n #afd7#a7 re/ricts ! ,,cra
  f refund+ an ov]pay;t ( tax un.s3
  7a7 an 9come tax return 0 fil$ )9 ?ree
    ye>s f ! 5d (! tax ye>2 or
  7b7 ! ,,cra rcvd a reque/ =a refund )9
    ?ree ye>s f ! date (! orig9al
    ,notice ( ,assess;t &! relat$ 9come
    tax return 0 fil$ )9 ?ree ye>s f !
    5d (! tax ye>4 ,? is ref]r$ 6z !
    normal reassess;t p]iod4         #dc
       ,4cre;n 6,all[ a ,/atute-     b#h
     ,b>r$ ,refund 7,p>agraph #fg7
    
#fg4 ,h["e1 p>agraph #afd7#a.e77a7 gives
  ! ,m9i/] ! 4cre;n>y au?or;y 6refund
  6an 9dividual or a te/a;t>y tru/ all
  or any "p ( an ov]pay;t ( tax =a tax
  ye> ev5 if ! tax return 0 fil$ lat]
  ?an ?ree ye>s f ! 5d (! tax ye>4 ,!
  reque/ m/ 2 made )9 ! #aj-ye> "t limit
  describ$ 9 p>agraph #ac4

       ,reassess;t or ,redet]m9,n
            7,p>agraph #fh7
    
#fh4 ,subsec;n #aeb7#d7 g5],y re/ricts !
  ,,cra f reassess+ a return ( 9come =a
  tax ye> t is 2y ?ree ye>s f ! date (!
  orig9al ,notice ( ,assess;t or ( an
  orig9al notific,n t no tax 0 paya# =!
  ye>4 ,:5 ! normal ?ree-ye> reassess;t
  p]iod =a tax ye> 5ds1 ! return is
  3sid]$ /atute-b>r$4

                                     #dd
      ,4cre;n 6,refund or ,reduce    c#h
      ,tax ,paya# =a ,/atute-,b>r$
      ,return 7,p>agraphs #fi-gj7
    
#fi4 ,h["e1 subsec;n #aeb7#d.b7 gives !
  ,m9i/] ! 4cre;n>y au?or;y 6make a
  reassess;t or a redet]m9,n 2y ! normal
  reassess;t p]iod =a /atute-b>r$ tax
  ye>1 :5 reque/$ 0an 9dividual or a
  te/a;t>y tru/ 9 ord] 6det]m9e a refund
  or 6reduce tax paya#4 ,! reque/ m/ 2
  made )9 ! #aj-ye> "t limit describ$ 9
  p>agraph #ac4
#gj4 ,an 9dividual or te/a;t>y tru/1 z !
  case may be1 c ask ! ,,cra 6redet]m9e
  c]ta9 am.ts t >e 3sid]$ ei z pay;ts on
  a3.t ( tax or ov]pay;t ( tax "u !
  ,act4 ,p>agraph #aeb7#d.b77b7 ref]s 6!
  foll[+ am.ts = : a redet]m9,n cd 2
  issu$3
  7a7 refunda# ,quebec abate;t = 9come
    e>n$ 9 ,quebec 0an 9dividual resid5t
    ( ,quebec "u subsec;n #abj7#b72
  7b7 refunda# ,f/ ,n,ns abate;t =
    9dividuals :o >e subject         #de
                 #jg-a               d#h
    69come tax legisl,n ( c]ta9 ,f/
    ,n,ns "u subsec;n #abj7#b.b72
  7c7 gds & s]vices tax/h>moniz$ sales
    tax 7,,gst/,,hst7 cr$it availa#
    6eligi# 9dividuals "u subsec;n
    #abb.e7#c72
  7d7 refunda# m$ical exp5se supple;t
    availa# 6eligi# 9dividuals "u
    subsec;n #abb.ea7#b72
  7e7 refunda# 9ve/;t tax cr$it availa#
    6taxpay]s "u subsec;n #abg.a7#a72
  7f7 ! tax cr$it t a b5efici>y (a m9+
    reclam,n tru/ c claim "u subsec;n
    #abg.da7#c72
  7g7 ! tax cr$it t c]ta9 b5efici>ies c
    claim "u subsec;n #baj.b7#c7 =! ,"p
    ,,xii4#b tax pd 0a tru/2
  7h7 ! tax cr$it a ,canadian "pn]%ip
    fl[s "? 6xs "pn]s =! ,"p ,,xii4#b
    tax pd 0a tru/ "u subsec;n
    #baj.b7#d72 &
  7i7 ,canada ,* ,tax ,b5efit 7,,cctb7
    pay;ts availa# 6eligi# 9dividuals =
                                     #df
                 #jg-a               e#h
    qualifi$ dep5dants "u subsec;n
    #abb.fa7#a74
  
         ,a3ept.e (a ,refund or
      ,adju/;t ,reque/ 7,p>agraphs
                #ga-gd7
    
#ga4 ,! ,,cra may issue a refund or
  reduce ! am.t [$ if x is satisfi$ t s*
  a refund or reduc;n wd h be5 made if !
  return or reque/ _h be5 fil$ or made
  on "t1 & provid$ t ! nec assess;t is
  correct 9 law & has n be5 alr all[$4
#gb4 ,9dividuals & te/a;t>y tru/s c make
  a reque/ if !y 7 n aw>e (1 or miss$1
  claim+ a deduc;n or a non-refunda# tax
  cr$it t 0 availa# =! ye>1 s* z * c>e
  exp5ses or ! am.t = an eligi#
  dep5dant4 ,9dividuals c al ask =
  refunds or reduc;ns ( am.ts [+ =
  refunda# tax cr$its s* z prov9cial tax
  cr$its t h n be5 claim$4 ,9 a4i;n1
  payroll deduc;ns
                                     #dg
                 #jg-a                #i
  may h result$ 9 an ov]pay;t ( taxes =
  : a refund c 2 reque/$4
#gc4 ,! purpose = reque/+ an adju/;t "u
  subsec;n #aeb7#d.b7 is n 64pute or
  4agree on ! correct;s or valid;y (a
  previ\s assess;t4 ,! abil;y (! ,,cra
  6all[ an adju/;t 6am.ts =a /atute-b>r$
  tax ye> %d n 2 us$ z a m1ns 6h issues
  reconsid]$1 s* z an audit reassess;t1
  ": ! 9dividual or te/a;t>y tru/ *ose n
  6*all5ge ! issues "? ! normal
  objec;n/app1ls processes or ": !
  issues 7 alr d1lt ) "u !
  objec;n/app1l4 ,= m 9=m,n on a
  taxpay]'s "r ( objec;n1 see ,pamphlet
  ,p#adh1 ,resolv+ ,yr ,4pute3 ,objec;n
  & ,app1l ,"rs ,"u ! ,9come ,tax ,act1
  on ! ,,cra ,web site4
#gd4 ,! ,,cra w g5],y n a3ept a reque/ =
  an adju/;t 6a /atute-b>r$ tax ye> ( an
  9dividual ": ! adju/;t wd result 9 !
  9cr1se ( taxes1 9t]e/1 or p5alties 6!
  returns ( o!r 9dividuals t >e /atute-
  b>r$ & _c 2 reassess$ 0! ,,cra4    #dh
      ,mak+ a ,reque/ 7,p>agraphs    a#i
                #ge-hc7
    
#ge4 ,9dividuals & te/a;t>y tru/s1 or _!
  au?oriz$ repres5tatives1 c apply =a
  refund f a /atute-b>r$ tax ye> 0fil+ !
  9come tax return7s7 tgr ) docu;t,n or
  explan,ns 6support _! claim7s74 ,if !
  returns 7 previ\sly fil$1 !y c make a
  writt5 reque/4
#gf4 ,6ask =a refund or a reduc;n (
  am.ts [+ "u subsec;n #aeb7#d.b71
  9dividuals & te/a;t>y tru/s c make _!
  reque/s 9 writ+ & 9clude ! foll[+
  9=m,n3
  7a7 ! "n1 a4ress1 teleph"o numb]1
    social 9sur.e numb]1 & tru/ a3.t
    numb] or any o!r id5tific,n tax
    numb] assign$ 0! ,,cra 6! taxpay]2
  7b7 ! tax ye>7s7 9volv$2
  7c7 all relevant docu;ts 6support any
    claims 2+ made2 &
  7d7 an explan,n =! adju/;t !y >e
    reque/+4
                                     #di
                 #jg-a               b#i
#gg4 ,9dividuals & te/a;t>y tru/s1 or _!
  au?oriz$ repres5tatives1 c s5d
  returns1 writt5 reque/s1 & support+
  docu;t,n 6! tax c5tre ": !y file _!
  returns or 6! tax s]vices (fice s]v+
  _! >ea4 ,alt]natively1 ,=m ,,rc#dbhh1
  ,reque/ = ,taxpay] ,relief1 c 2 us$
  6make a reque/4 ,a copy ( ? =m is
  availa# f ! ,,cra ,web site at
  _+http://www.cra-arc.gc.ca/_&
  formspubs/menu-e.html_: or 0teleph"o
  at #a-hjj-iei-bbba4 ,6f9d ! a4resses &
  teleph"o numb]s ( ,,cra (fices1 see
  p>agraph #ca4
#gh4 ,6support a return or a reque/ = an
  adju/;t1 9dividuals & te/a;t>y tru/s
  %d provide ! foll[+ 9=m,n1 if
  relevant3
  7a7 (ficial receipts or c]tifi$ true
    copies ( receipts 7e4g41 tui;n1
    regi/]$ retire;t sav+s plan1 or
    *>ita# don,n receipts72
  7b7 copies ( 9=m,n slips 7e4g41 ,t#c1
    ,t#d1 ,t#e72                     #ej
                 #jg-a               c#i
  7c7 details or calcul,ns ( exp5ses or
    deduc;ns 2+ claim$2 &
  7d7 pro( ( pay;t1 s* z c.ell$ *eques =
    r5tal pay;ts or a lr f a l&"l4
#gi4 ,if ,t#d 9=m,n slips >e relevant b
  >e n availa#1 9dividuals %d provide a
  lr f _! pres5t or =m] employ]7s71 :
  /ates _! 9come & deduc;ns =! ye>4
  ,o!rwise1 !y %d provide ! full "n &
  a4ress (! pres5t or =m] employ]7s71 z
  well z copies ( pay /ubs or c.ell$
  *eques4
#hj4 ,if o!r types ( 9=m,n slips >e n
  availa#1 an 9dividual & te/a;t>y tru/
  %d provide ! "n & a4ress (! slip issu]
  &! am.t on ! slip4
#ha4 ,if x is impossi# 6get ! prop]
  docu;t,n1 9dividuals & te/a;t>y tru/s
  %d submit full details &a writt5
  explan,n = 3sid],n4
#hb4 ,! ,,cra w try 6recon/ruct &
  validate ! claim or claims 0ref]r+
  6,,cra records4
                                     #ea
                 #jg-a               d#i
#hc4 ,if ! ,,cra _c validate a claim af
  ref]r+ 6xs records1 a refund w n 2
  issu$4

     ,prov9cial ,b5efits or ,cr$its
            7,p>agraph #hd7
    
#hd4 ,if "! >e "t limit,ns 6claim c]ta9
  prov9cial b5efits or cr$its 7: >e
  adm9i/]$ 0! ,,cra = prov9ces7 /ipulat$
  9 a prov9cial act1 subsec;n #aeb7#d.b7
  & p>agraph #afd7#a.e77a7 d n ov]ride
  prov9cial limit,ns1 un.s prov9cial law
  all[s = x4

          ,p]missive ,deduc;ns
            7,p>agraph #he7
    
#he4 ,! ,,cra w n process reque/s =
  adju/;ts if ! reque/$ decr1se 9 tax is
  ! result ( an 9cr1s$ claim = capital
  co/ all[.e or o!r all[a# deduc;ns1 ":
  ! taxpay] orig9,y claim$ less ?an !
  maximum am.t all[$4 ,= m 9=m,n1    #eb
                 #jg-a               e#i
  see ,9=m,n ,circul> #hd-a1 ,revi.n (
  ,capital ,co/ ,all[.e ,claims & ,o!r
  ,p]missive ,deduc;ns4

     ,employ;t ,9sur.e ,premiums &
     ,canada ,p5.n ,plan ,3tribu;ns
            7,p>agraph #hf7
    
#hf4 ,! relief describ$ 9 p>agraph #fg &
  p>agraph #fi does n a6ect refunds =
  ov]pay;ts ( ,employ;t ,9sur.e premiums
  & ,canada ,p5.n ,plan 3tribu;ns4 ,! "t
  limit = refunds rema9s at ?ree & f\r
  ye>s "u ! ,employ;t ,9sur.e ,act &
  ,canada ,p5.n ,plan respectively4
-------------------------------------#aj
       ,reque/s ,bas$ on a ,c\rt
       ,deci.n or ,o!r ,resolu;n
          7,p>agraphs #hg-hh7
    
#hg4 ,,cra policy does n all[ =!
  reassess;t (a /atute-b>r$ return if !
  reque/ is made z a result (a c\rt
  deci.n 7= m 9=m,n1 see ,9=m,n      #ec
                 #jg-a              a#aj
  ,circul> #ge-g;,r#c1 ,reassess;t (a
  ,return ( ,9come74 ,reque/s made
  6reassess a /atute-b>r$ return bas$
  only on ! su3ess;l app1l 0ano!r
  taxpay] w n 2 grant$ "u subsec;n
  #aeb7#d.b74
#hh4 ,simil>ly1 k ( ano!r taxpay]'s
  negotiat$ settle;t 6resolve an
  objec;n1 or ano!r taxpay]'s 3s5t
  6judg;t on an app1l1 w n 2 ext5d$
  6p]mit a reassess;t (a taxpay]'s
  /atute-b>r$ return "u subsec;n
  #aeb7#d.b71 if ! taxpay] has *os5 n
  6protect 8 or h] "r ( objec;n or
  app1l4

                 ,"p ,v
    
        ,rules & ,proc$ures ,:5
      ,relief is ,grant$ or ,d5i$
            7,p>agraph #hi7
    
#hi4 ,"p ,v ( ? 9=m,n circul> d1ls )
  rules & proc$ures = 9t]e/ pd on    #ed
                 #jg-a              b#aj
  ov]pay;ts1 issu+ refunds1 &! "r (
  objec;n 6an assess;t or reassess;t
  issu$ z a result (a deci.n made 0!
  ,,cra 6grant relief 6a taxpay]4 ,"p ,v
  al expla9s ! rec\rse taxpay]s h 6ask
  =a second adm9i/rative review f !
  ,,cra or 6h ! ,m9i/]'s deci.n review$
  0! ,f$]al ,c\rt1 :5 taxpay]s d n agree
  )! ,m9i/]'s deci.n = d5y+ relief or
  "ply grant+ relief4

          ,reduc;ns 9 ,refunds
          7,p>agraphs #ij-ib7
    
#ij4 ,p>agraph #afd7#a.e77b7 gives !
  ,m9i/] ! 4cre;n 6refund an ov]pay;t (
  tax t results f a reassess;t or
  redet]m9,n relat+ to3
  7a7 an adju/;t made 2y ! normal
    reassess;t p]iod "u subsec;n
    #aeb7#d.b72
  7b7 ! c.ell,n ( p5alties & 9t]e/ "u
    subsec;n #bbj7#c.a72 or
                                     #ee
                 #jg-a              c#aj
  7c7 ! applic,n ( subsec;n #bbj7#c.d7
    =! a3ept+ (a late1 am5d$1 or revok$
    elec;n "u subsec;n #bbj7#c.b74
#ia4 ,"u c]ta9 circum/.es1 ! ,,cra may
  reduce ! am.t (a refund 6: an
  9dividual or te/a;t>y tru/ mi<t
  o!rwise 2 5titl$4 ,= example1 ? may
  happ5 :5 a reque/$ adju/;t =a ye> 2y !
  normal reassess;t p]iod results 9 a
  refund = t "picul> ye>1 b ! adju/;t wd
  result 9 an 9cr1se ( taxes1 9t]e/1 or
  p5alties = ano!r ye> t is /atute-b>r$4
  ,"u ^! circum/.es1 ! ,,cra w usu,y
  grant a refund only if x is m ?an !
  taxes1 9t]e/1 & p5alties t wd o!rwise
  h be5 pd if ! o!r ye> _h n be5 /atute-
  b>r$4
#ib4 ,simil>ly1 if a redet]m9,n (
  ,canada ,* ,tax ,b5efit 7,,cctb7 or
  gds & s]vices tax/h>moniz$ sales tax
  7,,gst/,,hst7 cr$it reque/$ 0an
  9dividual results 9 a refund =!
  "picul> ye>1 b wd necessitate a
  redet]m9,n 6repay ,,cctb or        #ef
                 #jg-a              d#aj
  ,,gst/,,hst ov]pay;ts rcvd = ano!r
  ye>7s7 : is /atute-b>r$1 ! refund may
  2 reduc$ acly4

       ,refund ,9t]e/ 7,p>agraphs
                #ic-ig7
    
#ic4 ,= reque/s rcvd af ,june #cj1
  #bjjc1 subsec;n #afd7#c.b7 provides =!
  pay;t ( 9t]e/ on a refund >is+ f a
  reassess;t or redet]m9,n t3
    --c.els all or "p ( any p5alty &
      9t]e/ previ\sly pd2 or
    --reduces ! am.t ( tax previ\sly pd
      z a result ( a3ept+ an adju/;t or
      a late1 am5d$1 or revok$ elec;n4
#id4 ,-p.d daily 9t]e/ at ! prescrib$
  rates w />t 6a3umulate on ! ?irty-f/
  "d af a writt5 reque/ 6waive or c.el
  p5alty & 9t]e/1 a3ept a late1 am5d$1
  or revok$ elec;n1 or 6all[ an adju/;t
  2y ! normal ?ree-ye> limit 0 rcvd 9 a
  mann] satisfactory 6! ,,cra4
                                     #eg
                 #jg-a              e#aj
#ie4 ,! date on : ! reque/ 0 rcvd 9 a
  mann] satisfactory 6! ,,cra is ! date
  :5 ! ,,cra has be5 giv5 -plete &
  a3urate 9=m,n ab ! reque/ "u review4
  ,9 c]ta9 circum/.es1 refund 9t]e/ may
  2g9 lat] ?an ! "d /at$ 9 p>agraph #id4
  ,= example1 refund 9t]e/ may 2g9 on a
  lat] date if "! 0 n 5 docu;t,n giv5
  6support ! taxpay]'s claim = an
  adju/;t1 or a new reque/ is made =
  p5alty & 9t]e/ relief1 : relies on
  di6]5t gr.ds ?an ! previ\s reque/ t 0
  d5i$ 0! ,,cra4 ,taxpay]s %d satisfy !
  proc$ures describ$ 9 ? 9=m,n circul> 9
  ! sec;n call$ 8,mak+ a ,reque/40
#if4 ,"u subsec;n #afd7#c7 &=! fil+ (a
  tax return =a tax ye> ( an 9dividual
  or te/a;t>y tru/ t 5d$ af ,june #cj1
  #bjjc1 refund 9t]e/ on an ov]pay;t w
  />t 6a3umulate on ! ?irty-f/ "d af !
  date ! return 0 fil$4 ,= tax ye>s t
  5d$ on or 2f ,june #cj1 #bjjc1 refund
  9t]e/ w />t on ! =ty-six? "d af ! date
  ! return 0 fil$4                   #eh
                 #jg-a              f#aj
#ig4 ,"! is no 9t]e/ pd on a refund or
  "p (a refund = ,,gst/,,hst or ,,cctb
  pay;ts made 6an 9dividual4

       ,applic,n ( ,refund 6,o!r
         ,debts 7,p>agraph #ih7
    
#ih4 ,"u subsec;n #afd7#b71 ! am.t ( any
  refund 7except = ,,cctb pay;ts7 may 2
  appli$ ag/ any am.t ! taxpay] [es or
  is ab 6[e4

      ,refund ,)held ,until ,\t/&+
     ,returns ,>e ,fil$ 7,p>agraph
                  #ii7
    
#ii4 ,e6ective ,april #a1 #bjjg1 "u
  subsec;n #afd7#b.ja71 a refund w n 2
  pd 6a taxpay]1 appli$ 6o!r debts1 or
  us$ 6set (f am.ts "u ! ,act until s*
  "t z all
-------------------------------------#aa
  \t/&+ returns t >e requir$ 6be fil$ 0!
  taxpay] "u ! ,9come ,tax ,act1 !   #ei
                 #jg-a              a#aa
  ,air ,travell]s ,secur;y ,*>ge ,act1 !
  ,excise ,act1 #bjja1 &! ,excise ,tax
  ,act h be5 fil$ )! ,,cra4

       ,"r ( ,objec;n 7,p>agraphs
               #ajj-ajb7
    
#ajj4 ,if ! ,m9i/] has waiv$ or c.ell$ 9
  :ole or 9 "p any p5alties & 9t]e/ "u
  subsec;n #bbj7#c.a7 or has issu$ a
  ,notice ( ,reassess;t 2y ! normal
  reassess;t p]iod "u subsec;n
  #aeb7#d.b71 a taxpay] is prohibit$ "u
  subsec;n #afe7#a.b7 f fil+ an objec;n
  64pute ! assess;t or reassess;t4
#aja4 ,if ! ,m9i/] has a3ept$ a late1
  am5d$1 or revok$ elec;n "u subsec;n
  #bbj7#c.b71 a taxpay] c file an
  objec;n "u subsec;n #afe7#a.a7 64pute
  ! assess;t or reassess;t made "u
  subsec;n #bbj7#c.d74 ,h["e1 objec;ns
  >e limit$ 6matt]s t give rise 6!
  assess;t4
                                     #fj
                 #jg-a              b#aa
#ajb4 ,! normal objec;n proc$ures "u
  subsec;n #afe7#a7 apply 6an 9dividual
  7o!r ?an a tru/7 or te/a;t>y tru/ = an
  orig9al ,notice ( ,assess;t made 6all[
  a refund f fil+ an 9come tax return 2y
  ! normal ?ree-ye> p]iod4 ,= m 9=m,n on
  a taxpay]'s "r ( objec;n1 see
  ,pamphlet ,p#adh1 ,resolv+ ,yr ,4pute3
  ,objec;n & ,app1l ,"rs ,"u ! ,9come
  ,tax ,act4

           ,redress--,second
         ,adm9i/rative ,review
         7,p>agraphs #ajc-ajd7
    
#ajc4 ,if a reque/ 0 d5i$ or "ply
  grant$1 "! is no "r ( objec;n =a
  taxpay] 64pute a deci.n "u ! taxpay]
  relief provi.ns4 ,h["e1 if ! taxpay]
  2lieves t ! ,m9i/]'s 4cre;n has n be5
  prop]ly ex]cis$1 ! taxpay] c write
  6ask t ! director (! tax s]vices (fice
  or ! tax c5tre reconsid] ! orig9al
  deci.n & review ! situ,n ag4       #fa
                 #jg-a              c#aa
  ,dur+ ! second review1 ! taxpay] w h !
  opportun;y 6make m repres5t,ns =!
  ,,cra's 3sid],n4 ,6f9d ! a4resses (
  ,,cra (fices1 see p>agraph #ca4
#ajd4 ,,cra (ficials n 9volv$ 9 ! f/
  adm9i/rative review & deci.n wd c>ry \
  ! second adm9i/rative review4 ,!y wd
  prep>e a deci.n report =! director or
  ano!r delegat$ (ficial = 8 or h]
  3sid],n1 9clud+ a recomm5d,n on :e!r
  or n grant+ relief is ju/ifi$4 ,! f9al
  deci.n & notific,n (! deci.n 6!
  taxpay] re/s )! director or ano!r
  delegat$ (ficial1 s* z an assi/ant
  director4

      ,redress--,judicial ,review
         7,p>agraphs #aje-ajh7
    
#aje4 ,if a taxpay] 2lieves t ! ,m9i/]'s
  4cre;n 0 n prop]ly ex]cis$1 ! taxpay]
  c apply = judicial review ( t deci.n
  6! ,f$]al ,c\rt "u sec;n #ah.a (!
                                     #fb
                 #jg-a              d#aa
  ,f$]al ,c\rts ,act1 )9 #cj "ds (! date
  ! deci.n 0 f/ rcvd 0! taxpay]4
#ajf4 ,6ask = judicial review1 ! taxpay]
  m/ s5d a -plet$ ,=m #cja1 ,notice (
  ,applic,n1 )! appropriate fil+ fee 6!
  regi/r> (! ,f$]al ,c\rt4 ,= m 9=m,n on
  h[ 6file an applic,n = judicial review
  or o!r g5]al 5quiries1 3tact ! ,c\rts
  ,adm9i/r,n ,s]vice or see _! ,web site
  at _+http://www.cas-satj.gc.ca_:4
#ajg4 ,if x is det]m9$ t ! ,m9i/]'s
  4cre;n 0 n prop]ly ex]cis$1 ! ,f$]al
  ,c\rt _c sub/itute xs deci.n =a deci.n
  (! ,,cra b c only ref] ! deci.n back
  6! ,,cra 6be reconsid]$ 0ano!r
  delegat$ (ficial4
#ajh4 ,z a g5]al rule1 taxpay]s %d ask
  =a second adm9i/rative review
  7describ$ 9 p>agraph #ajc7 f ! ,,cra
  2f fil+ an applic,n = judicial review
  )! ,f$]al ,c\rt4


                                     #fc
        ,reque/s ,made ,:ile an     e#aa
        ,objec;n or ,app1l ,is 9
         ,progress 7,p>agraphs
               #aji-aaj7
    
#aji4 ,a reque/ 6c.el p5alty & 9t]e/ on
  ! gr.ds ( extraord9>y circum/.es or
  ac;ns (! ,,cra = an assess;t "u
  objec;n or app1l may 2 review$ & an
  9=mal deci.n may 2 -municat$ 6!
  taxpay]4 ,h["e1 a f9al deci.n ab !
  taxpay]'s reque/ = relief w 2 held
  until ! objec;n or app1l is resolv$ or
  until all "rs ( app1l h expir$4
#aaj4 ,a taxpay]'s reque/ 6c.el p5alty &
  9t]e/ on ! gr.ds ( 9abil;y 6pay or
  f9ancial h>d%ip "u subsec;n
  #bbj7#c.a71 = an adju/;t "u subsec;n
  #aeb7#d.b71 or 6a3ept a late1 am5d$1
  or revok$ elec;n "u subsec;n
  #bbj7#c.b7 t relates 6an assess;t t is
  "u objec;n or app1l w g5],y 2 held 9
  abey.e until ! \tcome (! objec;n or
  app1l process or until all "rs ( app1l
  h expir$4                          #fd
         ,-;ts 7,p>agraph #aaa7     f#aa
    
#aaa4 ,if y h any -;ts ab ? 9=m,n
  circul>1 pl1se write to3

  ,taxpay] ,relief & ,s]vice ,-pla9ts
    ,directorate
  ,canada ,rev5ue ,ag5cy
  ,ottawa ,,on ,k#a;,a #j;,l#e
  














                                     #fe
          ,app5dix ;,a--,li/ (       #ab
           prescrib$ elec;ns
    
  ,sec;n #fjj (! ,9come ,tax ,regul,ns
li/s ! provi.ns (! ,9come ,tax ,act &
,9come ,tax ,regul,ns "u : a taxpay] or
a "pn]%ip c apply "u subsec;n #bbj7#c.b7
(! ,act 6make a late or am5d$ elec;n1 or
6revoke an elec;n4
  ,! li/ ( eligi# elec;ns reflects !
am5d;ts 6sec;n #fjj t 7 regi/]$ 9 !
,canada ,gazette1 ,"p ,,ii1 on ,augu/
#bi1 #bjjf1 z ,,sor/#bjjf-bjj4
  ,2l is a li/ (! prescrib$ provi.ns1 &a
brief descrip;n ( relat$ elec;ns3

       ,def]ral on non-,canadian
        3troll$ private corpor,n
             employee op;ns
    
  ,subsec;n #g7#h7 (! ,act all[s an
employee 6def] ! tax+ ( an employ;t
b5efit r1liz$ f a qualify+ acquisi;n (a
"picul> secur;y "u an agree;t )! employ]
7or a p]son n d1l+ at >m's l5g? )!   #ff
                 #jg-a              a#ab
employ]7 until ! ye> 9 : ! employee
4poses (! secur;y1 2comes a non-resid5t
( ,canada or dies1 :i*"e o3urs f/1 if !
employee elects 9 a3ord.e ) subsec;n
#g7#aj7 6h subsec;n #g7#h7 apply4

         ,deem$ \tlay or exp5se
    
  ,p>agraph #ab7#b.b77b7 (! ,act all[s a
taxpay] 6elect 6reduce ! am.t ( an \tlay
or exp5se 7o!r ?an an \tlay or exp5se :
relates 6! co/ (! prop]ty7 9curr$ 9 !
ye>1 ! immly foll[+ ye> or any prec$+
ye>1 0all or "p ( any relat$ gov]n;t
assi/.e rcvd 9 ! ye> : wd o!rwise 2
9clud$ 9 9come 0virtue ( p>agraph
#ab7#a77x74

       ,9t]e/ 9come a3rual rules
    
  ,=m] subsec;n #ab.b7#d7 (! ,act all[$
an 9dividual or a tru/ ) 9dividuals z
b5efici>ies 6elect 6report a3ru$ 9t]e/
9come annu,y = c]ta9 life 9sur.e     #fg
                 #jg-a              b#ab
policies & annu;y 3tracts la/ acquir$ 2f
,decemb] #bj1 #aihj1 r ?an tri-annu,y "u
=m] subsec;n #ab.b7#c74 ,subsec;n
#ab.b7#d7 0 rep1l$1 af ! 9troduc;n (
m&atory annual report+ ( a3ru$ 9come on
life 9sur.e policies la/ acquir$ or
mat]i,y alt]$ af #aihi4

      ,availa#-=-use rules on l;g-
              t]m projects
    
  ,subsec;n #ac7#bi7 (! ,act all[s a
taxpay] 6elect 69clude an am.t1 )9
limits1 z undepreciat$ capital co/ =
l;g-t]m project deprecia# prop]ty "u !
availa#-=-use provi.ns ( subsec;ns
#ac7#bf7 6#ac7#bh71 2f ! -ple;n (!
project4

       ,am.ts pd = "utak+ future
                oblig,ns
    
  ,subsec;n #bj7#bd7 (! ,act all[s a
taxpay] 6deduct f 9come c]ta9        #fh
                 #jg-a              c#ab
pay;ts made 6obta9 ano!r p]son's agree;t
6"utake c]ta9 future oblig,ns = : an
am.t 0 9clud$ 9 ! taxpay]'s 9come "u
p>agraph #ab7#a77a71 if ! taxpay] &!
recipi5t jo9tly elect "u subsec;n
#bj7#be74

           ,co/ ( borr[$ m"oy
    
  ,! elec;ns 3ta9$ 9 sec;n #ba (! ,act
all[ a taxpay] 6elect 6capitalize1 9/1d
( deduct+ z a curr5t exp5se1 ! co/ (
borr[$ m"oy us$ 6acquire deprecia#
prop]ty 7subsec;ns #ba7#a7 & #ba7#c77 or
us$ = explor+1 develop+1 or acquir+ a
res\rce prop]ty 7subsec;ns #ba7#b7 &
#ba7#d774

          ,ex*anges ( prop]ty
    
  ,subsec;ns #ac7#d71 #ad7#f71 #dd7#a71
& 7#f7 (! ,act all[ a taxpay] 6elect
6def] an 9come 9clu.n or ! recogni;n (a
capital ga9 :5 a replace;t prop]ty   #fi
                 #jg-a              d#ab
is acquir$ =a prop]ty t 0 /ol51
expropriat$1 or de/roy$1 or =a =m]
busi;s prop]ty t 0 sold4

          ,adju/;ts 6co/ base
    
  ,subsec;ns #ac7#g.d7 & #ec7#b.a7 (!
,act all[ a taxpay] 6elect 6reduce !
capital co/ ( deprecia# prop]ty &!
adju/$ co/ base ( non-deprecia# capital
prop]ty1 respectively1 0! am.t ( any
relat$ 9duce;t1 refund1 reimburse;t1
3tribu;n1 all[.e1 or o!r assi/.e t wd
o!rwise 2 9clud$ 9 9come "u p>agraph
#ab7#a77x74

         ,elec;n ": *ange ( use
    
  ,subsec;n #de7#b7 (! ,act all[s a
taxpay] 6elect 6designate a prop]ty z 8
pr9cipal resid;e al? "! has be5 a *ange
9 use 6an 9come produc+ prop]ty4
  ,subsec;n #de7#c7 (! ,act all[s a
taxpay] 6elect 6def] a capital ga9   #gj
                 #jg-a              e#ab
on ! *ange ( use (a prop]ty f an 9come
produc+ prop]ty 6a pr9cipal resid;e4

     ,debts e/abli%$ 6be bad debts
       & %>es ( bankrupt corpor,n
    
  ,subsec;n #ej7#a7 (! ,act applies
6debts e/abli%$ 6h 2come bad debts 9 a
tax ye> & 6c]ta9 %>es1 & all[s a taxpay]
6elect 6h a deem$ 4posi;n at ! 5d (! ye>
&a reacquisi;n immly "!af at a co/ (
nil4
-------------------------------------#ac
       ,su3essor rules = res\rce
               prop]ties
    
  ,p>agraphs #ff.g7#g77c71 7d71 & 7e71 &
7#h77c71 7d71 & 7e7 (! ,act all[ a
pr$ecessor corpor,n &a su3essor corpor,n
6elect 6transf] ! unus$ pools ( res\rce
exp5ses f ! pr$ecessor 6! su3essor
corpor,n4

                                     #ga
       ,transf]s or 4tribu;ns 6a    a#ac
       taxpay]'s sp\se1 -mon-law
     "pn]1 or sp\sal/"pn] tru/ on !
             d1? (! taxpay]
    
  ,subsec;n #gj7#f.b7 (! ,act all[s a
taxpay]'s legal repres5tative 6elect 6h
! rollov] rules "u subsec;ns #gj7#f7 &
#gj7#f.a7 n 6apply1 ?us caus+ ! deem$
4posi;n ( assets at fair m>ket value "u
subsec;n #gj7#e7 &! deem$ pay;t ( am.ts
9 ,,nisa ,fund ,no4#b "u subsec;n
#gj7#e.d74

       ,transf] ( f>m prop]ty1 or
         family f>m corpor,ns &
             "pn]%ips 6a *
    
  ,subsec;n #gj7#i7 (! ,act all[s a
taxpay]'s legal repres5tative 6elect an
am.t1 )9 limits1 z proce$s ( 4posi;n =
f>m prop]ty t is transf]r$ 6a * on !
taxpay]'s d1?4
  ,subsec;n #gj7#i.a7 (! ,act all[s a
sp\sal or -mon-law "pn] tru/         #gb
                 #jg-a              b#ac
6elect an am.t1 )9 limits1 z proce$s (
4posi;n = f>m prop]ty t is transf]r$ f !
tru/ 6a * on ! sp\se or -mon-law "pn]'s
d1?4
  ,subsec;n #gj7#i.b7 (! ,act all[s a
taxpay]'s legal repres5tative 6elect an
am.t1 )9 limits1 z proce$s ( 4posi;n =a
%>e 9 a family f>m corpor,n1 or an 9t]e/
9 a family f>m "pn]%ip t is transf]r$ 6a
* on ! taxpay]'s d1?4
  ,subsec;n #gj7#i.c7 (! ,act all[s a
sp\sal or -mon-law "pn] tru/ 6elect an
am.t1 )9 limits1 z proce$s ( 4posi;n =a
%>e 9 a family f>m corpor,n1 or an 9t]e/
9 a family f>m "pn]%ip t is transf]r$ f
! tru/ 6a * on ! sp\se or -mon-law
"pn]'s d1?4

     ,elec;n 0legal repres5tative &
          transf]ee re res]ves
    
  ,subsec;n #gb7#b7 (! ,act lets a legal
repres5tative (a dec1s$ taxpay] elect
6claim a deduc;n = c]ta9 res]ves1    #gc
                 #jg-a              c#ac
z l;g z ! am.t s deduct$ is !n 9clud$ 9
! 9come (! taxpay]'s sp\se or -mon-law
"pn] or a sp\sal or -mon-law "pn] tru/4

      ,9t] vivos transf] ( prop]ty
    
  ,subsec;n #gc7#a7 (! ,act all[s a
taxpay] 6elect 6h ! rollov] provi.ns =
an 9t] vivos transf] ( assets 6a sp\se
or -mon-law "pn] or c]ta9 tru/s n
6apply1 ?us caus+ ! assets 6be 3sid]$
6be transf]r$ at fair m>ket value = tax
purposes4

       ,deem$ settle;t on w9d+-up
    
  ,p>agraph #hj.ja7#d77c7 (! ,act all[s
a p>5t corpor,n 6elect 6reduce ! am.t 6:
subsec;n #hj7#a7 7debt =give;s rules7
mi<t o!rwise apply 9 cases ": a debt [$
2t a p>5t corpor,n & xs subsidi>y is
settl$ on ! w9d+ up (! subsidi>y = less
?an bo? ! pr9cipal am.t &! co/ am.t (!
debt4                                #gd
       ,expropri,n assets acquir$   d#ac
       z -p5s,n =1 or z 3sid],n =
     sale (1 =eign prop]ty tak5 0or
          sold 6a =eign issu]
    
  ,subsec;n #hj.a7#a7 (! ,act applies 6a
,canadian resid5t taxpay] :o has acquir$
expropri,n assets issu$ or gu>ante$ 0a
=eign gov]n;t z -p5s,n =! expropriat$ or
=c$ sale ( %>es (a =eign a6iliate1 or
=eign prop]ty us$ 6c>ry on busi;s 9 a
=eign c.try4 ,! elec;n e/abli%es ! deem$
co/ (! expropri,n assets &! deem$
proce$s ( 4posi;n (! prop]ty t 0
expropriat$ or sold4

       ,divid5ds rcvd 0taxpay]'s
         sp\se or -mon-law "pn]
    
  ,subsec;n #hb7#c7 (! ,act all[s a
taxpay] 6elect 6h a taxa# divid5d f a
taxa# ,canadian corpor,n rcvd 0!
taxpay]'s sp\se or -mon-law "pn] 9clud$
9 ! taxpay]'s 9come ": s* an 9clu.n
                                     #ge
                 #jg-a              e#ac
9cr1ses ! taxpay]'s sp\se or -mon-law
"pn] cr$it "u p>agraph #aah7#a77a74

            ,capital divid5d
    
  ,subsec;n #hc7#b7 (! ,act all[s a
private corpor,n 6elect 6h ! full am.t
(a divid5d t is paya# 0x 6be tr1t$ z a
capital divid5d1 : e6ectively all[s ^?
divid5ds 6be pd on a tax-free basis4

     ,eligi# 4tribu;ns ( =eign sp9-
                (f %>es
    
  ,p>agraph #hf.a7#b77f7 (! ,act all[s a
taxpay] 6elect 6def] ! tax on eligi#
4tribu;ns ( =eign sp9-(f %>es4

     ,elec;n 6def] ! #ba-ye> deem$
              4posi;n date
    
  ,subsec;n #ajd7#e.c7 (! ,act all[$
c]ta9 family tru/s 6elect 6def] ! #ba-
ye> deem$ 4posi;n date4 ,? provi.n   #gf
                 #jg-a              f#ac
0 5d$ )! result t ! def]r$ 4posi;n date
is no lat] ?an ,janu>y #a1 #aiii4
-------------------------------------#ad
       ,pref]r$ b5efici>y elec;n
    
  ,subsec;n #ajd7#ad7 (! ,act all[s a
tru/ & xs pref]r$ b5efici>ies 6elect 6h
! 9come (! tru/ 9clud$ 9 ! 9come (!
pref]r$ b5efici>ies1 9/1d ( 2+ tax$ 9 !
tru/4

      ,no rollov] on elec;n 0tru/
    
  ,subsec;n #ajg7#b.jja7 (! ,act all[s a
p]sonal tru/ or prescrib$ tru/ resid5t 9
,canada at ! "t (! 4tribu;n 6elect n 6h
! rollov] 9 subsec;n #ajg7#b7 appli$ 6a
4tribu;n ( c]ta9 prop]ty 6a b5efici>y
6satisfy ! b5efici>y's capital 9t]e/ 9 !
tru/4



                                     #gg
       ,deem$ 4posi;n on emigr,n    a#ad
    
  ,p>agraph #abh.a7#d77d7 (! ,act all[s
an 9dividual 7o!r ?an a tru/7 6elect
6tr1t c]ta9 prop]ties t wd o!rwise 2
exempt f ! deem$ 4posi;n t o3urs :5 !
9dividual c1ses 6be resid5t 9 ,canada z
hav+ be5 4pos$ (4

        ,de"pure tax adju/;t =a
          return+ =m] resid5t
    
  ,p>agraphs #abh.a7#f77a7 &
#abh.a7#f77c7 (! ,act apply 6an
9dividual 7o!r ?an a tru/7 :o c1ses 6be
resid5t 9 ,canada af ,octob] #a1 #aiif1
& lat] returns 6reside 9 ,canada4 ,!
e6ect (! elec;n is 6unw9d ! deem$
4posi;n "u subsec;n #abh.a7#d7 = c]ta9
prop]ties / held on ! 9dividual's return
6,canada4



                                     #gh
        ,de"pure tax adju/;t =a     b#ad
         return+ tru/ b5efici>y
    
  ,p>agraphs #abh.a7#g77d7 &
#abh.a7#g77g7 (! ,act apply 6an
9dividual tru/ b5efici>y 7o!r ?an a
tru/7 :o c1ses 6be resid5t 9 ,canada af
,octob] #a1 #aiif1 rcvs a 4tribu;n (
prop]ty f ! tru/ :ile a non-resid5t1 &
lat] returns 6reside 9 ,canada :ile /
[n+ ! prop]ty4 ,^! rules all[ !
b5efici>y &! tru/ 6jo9tly elect1 on !
b5efici>y's return 6,canada1 6unw9d !
deem$ 4posi;n "u subsec;n #ajg7#b.a71 :
0 tri7]$ :5 ! tru/ 4tribut$ ! prop]ty 6!
non-resid5t b5efici>y4

      ,po/-emigr,n loss on 4posi;n
    
  ,p>agraph #abh.a7#h77c7 (! ,act
applies 6an 9dividual 7o!r ?an a tru/7
:o 4poses ( taxa# ,canadian prop]ty1 af
hav+ c1s$ 6be resid5t 9 ,canada af
,octob] #a1 #aiif1 = proce$s t >e less
?an ! deem$ proce$s t >ose on !      #gi
                 #jg-a              c#ad
deem$ 4posi;n on emigr,n "u p>agraph
#abh.a7#d77b7 (! ,act4 ,! 9dividual c
elect 6reduce ! deem$ proce$s ( 4posi;n
t >ose :5 ! 9dividual emigrat$4

        ,alloc,n ( 9come 0-munal
               organiz,ns
    
  ,subsec;n #adc7#b7 (! ,act all[s a
-munal organiz,n 6elect 6h xs taxa#
9come1 e>n$ 0! deem$ tru/ "u subsec;n
#adc7#a71 allocat$ 6memb]s (! organiz,n4

          ,home ,buy]s' ,plan
    
  ,subsec;n #adf.ja7#g7 (! ,act all[s a
dec1s$ taxpay]'s legal repres5tative &!
surviv+ sp\se or -mon-law "pn] 6elect n
6h ! full \t/&+ bal.e (! ,home ,buy]s'
,plan 9clud$ on ! dec1s$ taxpay]'s f9al
return4 ,! practical e6ect (! elec;n is
6put ! surviv+ sp\se or -mon-law "pn] 9
! same posi;n z ! dec1s$ taxpay] )
respect 6! bal.e \t/&+4              #hj
       ,4posi;n ( prop]ty 0legal    d#ad
     repres5tative ( dec1s$ taxpay]
    
  ,subsec;n #afd7#f7 (! ,act all[s a
dec1s$ taxpay]'s legal repres5tative
6elect 6tr1t c]ta9 capital losses or
t]m9al losses (! taxpay]'s e/ate = xs f/
tax ye> z capital losses or t]m9al
losses (! dec1s$ taxpay] =! ye> ( d1?4

      ,r1liz,n ( dec1s$ employees'
                 op;ns
    
  ,subsec;n #afd7#f.a7 (! ,act all[s a
dec1s$ taxpay]'s legal repres5tative
6elect 6tr1t ! am.t (! loss r1liz$ on !
ex]cise1 4posi;n1 or expir,n ( "rs
6acquire c]ta9 securities )9 ! f/ tax
ye> (! taxpay]'s e/ate z a loss (!
dec1s$ taxpay] =! ye> ( d1?4

        ,excess capital divid5d
    
  ,subsec;n #ahd7#c7 (! ,act all[s a
corpor,n 6elect 6h ! am.t (!         #ha
                 #jg-a              e#ad
elect$ capital divid5d 9 excess (! bal.e
9 ! corpor,n's capital divid5d a3.t
tr1t$ z a sep>ate1 taxa# divid5d1 "!by
avoid+ ! tax o!rwise paya# "u ,"p ,,iii4

       ,date ( acquisi;n ( 3trol
    
  ,subsec;n #bef7#i7 (! ,act all[s a
corpor,n 6elect n 6h ! acquisi;n ( 3trol
deem$ 6o3ur at ! />t (! "d on : !
acquisi;n took place4 ,if ! corpor,n
makes an elec;n1 ! "picul> "t ( "d t !
acquisi;n ( 3trol took place w 2
recogniz$4

      ,elec;ns 69clude prop]ties 9
               ,class #a
    
  ,subsec;n #aajc7#a7 (! ,regul,ns all[s
a taxpay] 6elect1 = capital co/ all[.e
purposes1 69clude 9 ,class #a all
prop]ties 9clud$ 9 ,classes #b 6#aj &
,classes #aa & #ab4
                                     #hb
      ,elec;ns 69clude prop]ties 9   #ae
         ,class #b1 #d1 or #ag
    
  ,subsec;n #aajc7#b7 (! ,regul,ns all[s
a taxpay] 6elect1 = capital co/ all[.e
purposes1 69clude 9 ,class #b1 #d1 or
#ag1 a prop]ty acquir$ 2f ,may #bf1
#aigf1 t wd o!rwise 2 9clud$ 9 ano!r
class :5 ! *ief deprecia# prop]ties (!
taxpay] >e 9clud$ 9 ,class #b1 #d1 or
#ag4

     ,elec;ns 6make c]ta9 transf]s
    
  ,subsec;n #aajc7#b;d7 (! ,regul,ns
all[s a taxpay] 6elect 6def] a capital
co/ all[.e recapture 0transf]r+ !
prop]ty 4pos$ ( 6a new class ( : !
taxpay] has prop]ty1 :5 ! prop]ty 4pos$
( wd h be5 a prop]ty (! new class if x
_h be5 acquir$ :5 ! prop]ty (! new class
0 acquir$4


                                     #hc
        ,e>n+s (a =eign a6iliate    a#ae
    
  ,subsec;n #eijg7#b.a7 (! ,regul,ns
all[s t1 9 calculat+ ! active busi;s
e>n+s (a =eign a6iliate1 a corpor,n c
make an elec;n =! co/ (a =eign res\rce
prop]ty or ! co/ (a capital prop]ty4

















                                     #hd