Cancelling or waiving penalties and interest

The taxpayer relief provisions of the Income Tax Act give us some discretion to cancel or waive all or a part of interest charges and penalties. This allows us to consider extraordinary circumstances that may have prevented you from fulfilling your obligations under the Act.

For more information, see IC07-1, Taxpayer Relief Provisions.

Forms and publications

• IC07-1, Taxpayer Relief Provisions

Related topics

• Fairness and Taxpayer Bill of Rights