The Canada Revenue Agency (CRA) will not accept a request in the following instances:

• it is reasonable to conclude you made the request for retroactive tax planning purposes, e.g., taking advantage of changes to the law enacted after the due date of the election;
• adequate records do not exist; and
• it is reasonable to conclude you had to make the request because you were negligent or careless in complying with the law.

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