The Minister may grant relief from penalty or interest when the following types of situations prevent a taxpayer from meeting their tax obligations:
The topics below provide more information in respect of the Minister's discretion to provide relief from penalty or interest amounts.
Note: When an extraordinary event (e.g., natural disaster) has prevented a large number of taxpayers from meeting their tax obligations, the Minister may issue a news release to announce that special consideration will be given to providing relief, such as a waiver or cancellation of penalty and interest charges on late tax remittances or late filing of a return. In such cases, taxpayers need to make a request to get relief. CRA news releases on extraordinary events that qualify for relief can be found at News releases.
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