The best way to submit your request is online.

• Individuals or their representatives can apply online through My Account or Represent a Client by:
  • using the "Request relief of penalties and interest" service; or
  • filling out Form RC4288, Request for Taxpayer Relief - Cancel or Waive Penalties or Interest and selecting the "Submit documents" service.
• Businesses or their representatives can apply online through My Business Account, or Represent a Client by:
  • using the "Request relief of penalties and interest" service; or
  • filling out Form RC4288, Request for Taxpayer Relief - Cancel or Waive Penalties or Interest and selecting the "Submit documents" service.

For information on the Submit Documents online service, go to Submit documents online.

You or your authorized representative can also make a request to cancel penalties or interest by filling out Form RC4288, Request for Taxpayer Relief - Cancel or Waive Penalties or Interest or writing a letter marked "Taxpayer Relief" and sending it by mail to one of the designated offices below.

For more details on supporting documents required, go to Information you must include with your request.

For tax preparers submitting a bulk request, go to How to submit a bulk taxpayer relief request for the cancellation of penalties and interest

Designated offices:

• Alberta, British Columbia, Saskatchewan, Manitoba, Northwest Territories, Nunavut, and Yukon

Mailing address

Winnipeg Tax Services Office

Taxpayer Relief

800-360 Main Street

PO Box 1022 Stn Main

Winnipeg MB R3C 2W2

• Shipping address for couriers (non-Canada Post shipments only):

Canada Revenue Agency

Winnipeg Tax Services Office
500-360 Main Street

Winnipeg MB R3C 3Z3

• Ontario, Quebec, New Brunswick, Nova Scotia, Prince Edward Island, and Newfoundland and Labrador

Prince Edward Island Tax Centre
275 Pope Road
Summerside PE C1N 5Z7

• Non-resident or international taxpayers
  (individuals, corporations, trusts, and part XIII tax and non-resident withholding accounts)

Send your request to one of the designated offices above.

Form and publications

• RC4288, Request for Taxpayer Relief - Cancel or Waive Penalties or Interest
• IC07-1, Taxpayer Relief Provisions
• 16-3, GST/HST - Cancellation or Waiver of Penalties and Interest
• AUT-01 Authorize a Representative for Access by Phone and Mail

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
• Authorize or cancel a representative