The following requests cannot be considered for relief under the Taxpayer Relief Provisions:

General

We cannot consider a request to:

• cancel or waive properly assessed tax
• dispute a Notice of Assessment or Notice of Reassessment (go to Complaints and disputes to find out how to file a formal objection)
• cancel administrative charges such as fees your bank charges you (for more information, call the Canada Revenue Agency (CRA) general enquiries number or the telephone number provided on the correspondence received)

Requests for penalties and interest that cannot be considered

We cannot consider a request to:

• cancel or waive penalties for a tax year or reporting period that ended outside of the 10 previous calendar years under the:
  • Income Tax Act (ITA)
  • Excise Tax Act (ETA)
  • Excise Act, 2001
  • Air Travellers Security Charge Act
  • Softwood Lumber Products Export Charge Act, 2006
• cancel or waive interest that accumulated outside of the 10 previous calendar years under the:
  • ITA
  • ETA
  • Excise Act, 2001
  • Air Travellers Security Charge Act
  • Softwood Lumber Products Export Charge Act, 2006
• cancel the GST/HST gross negligence penalty charged under section 285 of the ETA (fill out form E413, Notice of Objection (Excise Tax Act) to file a formal objection)

Late, amended, or revoked elections related to the goods and services tax/harmonized sales tax (GST/HST)

We cannot consider a request to:

• accept late, amended, or revoked elections for a tax year that ended outside of the 10 previous calendar years
• accept late, amended, or revoked elections that are not listed in Regulation 600 of the ITA

Note: For the complete list and details of the eligible elections, see List of prescribed elections in Appendix A of Information Circular IC07-1R1, Taxpayer Relief Provisions.

For the list of designations and allocations that are considered prescribed elections, see Deemed Prescribed Elections at paragraph 55 of Information Circular IC07-1R1.

Refunds or adjustments beyond the three-year period

Under the ITA, we cannot consider a request to:

• issue refunds or adjustments to reduce amounts payable beyond the normal three-year period for a tax year that ended outside of the 10 previous calendar years
• issue tax refunds beyond the normal three-year period on corporate (T2) income tax returns

Related topics

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