10-year limitation period for interest relief requests

This notice is to advise taxpayers of the change in policy regarding the 10-year limitation period for requesting interest relief under the taxpayer relief provisions of the Income Tax Act. The change has been implemented as a result of the Federal Court of Appeal decision in the case of Bozzer v. Canada.

Please read IC07-1 together with the information on the Revised 10-year limitation period for interest relief. A revised version of the information circular will be available later.