How to make a request
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Remission
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How to make a request
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- Debt payment
- Pursue all other options before requesting a remission review
- Requesting a remission review
Debt payment
You are generally expected to pay your debt in full. However, in extraordinary circumstances, you may be able to request a remission review.
If you are requesting a remission review based on extreme financial hardship, you must first make appropriate attempts to pay your debt before making your request. If you have recently been assessed an amount and have not tried to pay it, a request for a remission review is not likely to be considered before you try to pay the debt. For example, a remission review would be premature if you were recently asked to repay COVID-19 benefits but you have not taken any steps to pay the amount(s). In such cases, you are encouraged to first work with the CRA to find appropriate ways to pay your debt, such as entering into a payment arrangement.
Information on ways to pay a debt is available at When you owe money – collections at the CRA.
Requesting a remission review generally does not stop collection actions. In addition, interest will continue to accrue on outstanding amount(s).
Pursue all other options before requesting a remission review
Remission is a rare and extraordinary measure. As such, we don’t consider all requests for review.
Generally, you must pursue all other options available at the CRA, or under legislation the CRA administers, to address the amount(s) before requesting remission. In most cases, there are other ways we can help you resolve the issue. For example, you may be able to:
- enter into a payment arrangement with us
- ask us to adjust your return(s) to correct any errors or omissions, or to claim certain benefits and credits
- Information for individuals is available at How to change a return
- Information for corporations is available at Requesting a reassessment of your T2 return
- Information for GST/HST registrants is available under “Change a return” at Complete and file a return – After you file
- file a notice of objection to ask us to review the amount(s) you’ve been assessed
- request penalty and/or interest relief under the taxpayer relief provisions, for qualifying years
Requesting a remission review
Before you can request a remission review, check if all of these circumstances apply to the issue that your request is about:
- You've already been assessed the amount(s)
- You've already tried or can’t find other ways to address the amount(s) (Pursue all other options before requesting a remission review)
- You don’t have any unresolved requests to adjust the returns that relate to the amount(s)
- You don’t have any unresolved objections or appeals
- You don’t have any unresolved requests for interest and/or penalty relief (for all qualifying years) under the taxpayer relief provisions
- You don’t have any unresolved applications under the Voluntary Disclosures Program
- You don’t have any unresolved litigation
- You aren’t in open or completed insolvency proceedings (consumer proposal or bankruptcy) which affect your obligation to pay the amount(s)
- You can provide complete background information and documents to support the circumstances of your request
- You understand that remission is a rare measure, and it is generally granted only in extraordinary circumstances (read about the scenarios we will or will not consider for review).
You need to meet all of the above circumstances to request a remission review. For more information about the circumstances that may be considered, see When to request a remission review. If your circumstances are not likely to be considered for review, there may be other ways we can help you resolve your issue. See Pursue all other options before requesting a remission review.
- You can show that you could not pay the amount(s) when they arose
- You can show that you cannot pay the amount(s) now (either in part or in full) by using existing funds or assets, re-arranging finances, or borrowing funds
- You can provide us with detailed information about your finances. To help you make your request, the CRA has developed Form RC921, Remission Financial Disclosure Form for Individuals, which you may complete as part of your request. If you prefer, you may instead provide us with a statement of income and expenses, assets and liabilities in an alternate format of your choosing (for example, a letter).
- You can show that you will not be able to pay the amount(s) in the future (for example, by having limited future earning potential)
- You’ve planned how you’ll manage paying your debt on an ongoing basis to avoid debts in the future
You need all of the above to request a remission review. For more information about the circumstances that may be considered, see When to Request a Remission Review. If your circumstances are unlikely to be considered for review, there may be other ways we can help you resolve your issue. See Pursue all other options before requesting a remission review.
- You can show that paying the amounts by using existing funds will cause you a financial setback
- You can prove the existence of an extenuating factor by providing relevant documents (for example, detailed medical records certified by a medical doctor)
- You can explain how the extenuating factor caused you to incur the amounts or stopped you from being able to address the amounts you incurred
You need all of the above to request a remission review. For more information about the circumstances that may be considered, see When to Request a Remission Review. If your circumstances are unlikely to be considered for review, there may be other ways we can help you resolve your issue. See Pursue all other options before requesting a remission review.
- You can prove the action(s) taken or information provided by the CRA was wrong at that time
- You can prove the mistake caused you to be liable for more tax or interest than you should have been under the legislation
- You can show that you took reasonable steps to avoid or minimize the debt or correct the mistake (within the applicable legislation)
You need all of the above to request a remission review. For more information about the circumstances that may be considered, see When to Request a Remission Review. If your circumstances are unlikely to be considered for review, there may be other ways we can help you resolve your issue. See Pursue all other options before requesting a remission review.
The CRA is responsible for administering tax legislation, but it doesn’t have the authority to create or amend legislation or set tax policy.
- You can explain (with supporting documentation if relevant) how the administration of tax legislation led to an unfair outcome in your case
- You’re not asking for a change to the law or to tax policy
You need all of the above to request a remission review. For more information about the circumstances that may be considered, see When to Request a Remission Review. If your circumstances are unlikely to be considered for review, there may be other ways we can help you resolve your issue. See Pursue all other options before requesting a remission review.
- You can explain why, in your circumstances, it would be unreasonable or unjust to collect the amount(s), or why remission is otherwise in the public interest
- You can provide documents that the CRA can use to verify your circumstances
You need all of the above to request a remission review. For more information about the circumstances that may be considered, see When to Request a Remission Review. If your circumstances are unlikely to be considered for review, there may be other ways we can help you resolve your issue. See Pursue all other options before requesting a remission review.
What to include in your request
You or your authorized representative may request a remission review by sending us a letter, with supporting documents.
We require a complete and verifiable account of your circumstances to conduct a remission review. If you don’t provide enough information and supporting documents, we won’t be able to consider your request.
All requests for a remission review must include:
Identification
- Taxpayer name
- Account number
- Authorized representative (if applicable)
- Complete mailing address where we can contact you or your authorized representative about your remission request
- Daytime phone number where we can contact you or your authorized representative about your remission request
Details of request
- Tax year(s) or period(s) related to the amount(s) requested
- Dollar amount(s) requested
- Types of amount(s) requested (for example, tax, interest, penalty, or other debt)
- Reason(s) you are requesting a remission review (see Situations that may be considered for review)
Examples of documents or information you may need to provide
Depending on your request, here are some examples of what you should include:
- Dates and descriptions of significant events related to your debt
- This might include how the amount(s) arose, actions you took to try to resolve the issue, and why you're now requesting a remission review
- We may not consider your request for review if you don’t tell us all your facts and circumstances
- Copies of any communications with or from the CRA about the issue
- If you're requesting remission because you're in extreme financial hardship, include documentation showing that you were, are, and will not be able to pay the amount(s) owing while still affording the basic necessities of life. This can include both of the following:
- completing Form RC921, Remission Financial Disclosure Form for Individuals. If you prefer, you may instead provide us with a statement of income and expenses, assets and liabilities in an alternate format of your choosing (for example, a letter). If you have recently completed Form RC376, Taxpayer Relief Request – Statement of Income and Expenses and Assets and Liabilities for Individuals (in the last two years), you do not need to complete Form RC921. Instead, we can use the information provided on Form RC376
- providing documentation showing your family income since the time the amount(s) owing arose as well as your future earning potential
- If you believe there was an extenuating factor in your case, describe how it affected your ability to meet your tax, filing or payment obligations. Include any supporting documents that apply, for example, medical records certified by a medical doctor. You should also explain how paying the amount(s) by using existing funds will cause you a financial setback
- If you believe that CRA officers made a mistake that caused you to be liable for more tax or interest than required under the legislation, include evidence of the mistake. For example, written instructions you received and steps you took to try to correct the mistake
- If you believe there have been unintended results of tax legislation in your case, explain, with supporting documents where relevant, how the administration of the legislation led to an unfair outcome in your case
- Any other factors you believe are relevant to your remission request and any other information and documents to support your position
Where to send your request
- Online
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The CRA’s online portals are the most secure and efficient ways to send a request for a remission review.
Log in to My Account, My Business Account or Represent a client, and send a request through the:
- Submit documents service
- Select “Send remission request and supporting documents”
For personal tax-related requests
Alternative: Represent a client
For business tax-related requests
Alternative: Represent a client
- Submit documents service
- By mail
- How to send a request by mail
Mail your request for a remission review and supporting documents to:
Remissions Section
Legislative Policy Directorate
Legislative Policy and Regulatory Affairs Branch
5th floor, Tower A, Place de Ville
320 Queen St
Ottawa ON K1A 0L5
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- Date modified:
- 2024-07-19