A request to cancel penalty or interest based on your circumstances (extraordinary or other) or actions of the CRA for an assessment under objection or appeal may be reviewed and an informal decision may be communicated to the taxpayer. However, a final decision about the request for relief will generally not be made until the objection or appeal is resolved or until all rights of appeal have expired.

Similarly, a final decision for an assessment under objection or appeal will generally not be made until the objection or appeal is resolved or until all rights of appeal have expired for a taxpayer's request:

• to cancel penalty or interest based on an inability to pay or financial hardship;
• for an adjustment beyond the normal three-year period; or
• to accept a late, amended, or revoked election.

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