CRA forms
Form RC4288 Explained: Asking the CRA to Cancel Penalties
10 yearsthe window for taxpayer relief: a request must relate to a tax year or period ending in the 10 calendar years before it is made.
Sources checked October 20263 min read
Key points
- Asks the CRA to cancel or waive penalties and interest
- For circumstances beyond your control: disaster, serious illness, financial hardship, CRA error or delay
- Limited to the 10 calendar years before the request
- Sent online or by mail, with supporting documents
What taxpayer relief is
The CRA has discretion to cancel or waive penalties and interest when a taxpayer could not meet an obligation because of circumstances beyond their control. Form RC4288, Taxpayer Relief Request, is how an individual or a business asks. It does not reduce the tax itself, only the penalties and interest added to it.
The request has to relate to a tax year or fiscal period ending in the 10 calendar years before the year it is made, and for interest, only the amount that built up in those 10 years is considered. A request made in 2026 reaches back to periods ending in 2016 or later.
Circumstances the CRA considers
The form lists the situations it covers and the documents that support each one.
| Situation | Documents that help |
|---|---|
| Natural or human made disaster | A fire report, insurance claim or similar record |
| Death, accident or serious illness | A death certificate, obituary or medical documentation |
| Financial hardship | Income and expense details, with Form T2125 for the self employed |
| CRA error | A document or screenshot showing the error |
| CRA delay | Proof of the delay, such as dates of correspondence |
Making the request
The form asks which penalties and which interest the request covers, the tax years or periods involved and the reasons, with the documents behind them. It can be sent through the CRA's online services or by mail. A representative can submit it only with Level 2 authorization on every account involved.
A clear account of what happened, when, and why it prevented compliance matters more than the length of the letter. A single late filing after years of compliance is a stronger case than a pattern.
If the answer is no
A taxpayer who disagrees with the decision can ask for a second review by a different CRA official, and after that can apply to the Federal Court for judicial review. Because relief is discretionary, the question on review is whether the CRA used its discretion reasonably, not whether the taxpayer deserved relief.
Quick answers
Can taxpayer relief reduce the tax I owe?
No. It can cancel or waive penalties and interest, not the tax itself.
How far back can I ask for relief?
To tax years or periods ending in the 10 calendar years before the year you make the request.
Can my accountant file the request?
Yes, if they have Level 2 authorization for all the accounts involved.
Related pages
Official sources
Call or email and we will tell you which records we need and what the work costs, in writing, before anything starts.
Important. This article provides general educational information, not legal or tax advice for a specific business. Rules, administrative policies, rates and deadlines can change. Confirm your facts and current obligations with the responsible government agency and a qualified adviser.