Cancel or waive penalties or interest
The Minister may grant relief from penalty or interest when the following types of situations prevent a taxpayer from meeting their tax obligations:
- extraordinary circumstances;
- actions of the Canada Revenue Agency (CRA);
- inability to pay or financial hardship;
- other circumstances
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.
When navigating to any of the pages listed above, use the Back button of your Internet browser to return to this page to follow the steps.
- IC07-1, Taxpayer Relief Provisions
- 16-3, GST/HST - Cancellation or Waiver of Penalties and/or Interest
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