The CRA administers various legislations that give the Minister of National Revenue the discretion to:

• cancel or waive penalties and interest
• accept certain late, amended, or revoked income tax elections
• refund or make an adjustment to refund or reduce the amount payable beyond the normal three-year period for an individual, a graduated rate estate, and for certain tax years, a testamentary trust

Designated officials

Legislation also authorizes the Minister to delegate their powers and duties to designated officials within the CRA. Based on the facts of your situation, the designated official is authorized to make a decision whether to approve, partially approve, or deny your request.

It is a general CRA practice for another CRA official, or a committee of CRA officials, to prepare a decision report for the designated official's consideration, including a recommendation on whether or not granting relief is warranted. The final decision, including notifying you of the decision, is the responsibility of the designated official.

When the review of your request is underway, we may contact you if we need any clarification of the facts and reasons, or to obtain any missing information.

In all cases, once the review of your request is complete, we will notify you of our decision, including the reason for the decision if it is only partially approved or denied.

Related topics

• Cancel or waive penalties or interest
• Late, amended, or revoked elections
• Refund or reduce the amount payable beyond the normal three-year period