When you deal with the Canada Revenue Agency you can expect to be treated fairly under clear and established rules. You can also look forward to high standards of accuracy, professionalism and courteousness. Learn about your rights in the Taxpayer Bill of Rights.

Ask to cancel or waive penalties or interest

If extraordinary circumstances or difficulties prevent you from completing your return or paying your taxes on time, the taxpayer relief provisions may allow the Canada Revenue Agency to:

• cancel or waive penalties or interest
• accept certain late, amended, or revoked elections
• refund or reduce the amount payable beyond the normal three-year period

Examples of circumstances that can be considered for taxpayer relief:

• a natural or human made disaster, such as a flood or fire
• a personal misfortune, such as a serious illness or accident
• an error or delay caused by the Canada Revenue Agency
• a civil disturbance or disruption in services, such as a postal strike
• an inability to pay or financial hardship

Correct your taxes

If you make a tax mistake or leave out details about income on your tax return, the Canada Revenue Agency offers you a chance to make things right. The Voluntary Disclosures Program allows you to come forward and correct inaccurate or incomplete information on your tax return, or provide information you previously omitted. In doing so, you may avoid penalties and potential prosecution.

Register a dispute or make a complaint

You may have a dispute about the way you were assessed or a complaint about the service you received. Often, the dispute or complaint is caused by a lack of information or by a simple miscommunication. Try to resolve the issue by talking to the Canada Revenue Agency. If you still think the CRA misinterpreted the facts of your tax situation or applied the tax law incorrectly, you can File an Objection to your assessment, reassessment, determination, or redetermination. If you are not satisfied with the service you received, you have the right to make a service complaint.

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