Cancel or waive penalties and interest at the CRA
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Cancel or waive penalties and interest at the CRA
Processing delays
Under normal circumstances, the Canada Revenue Agency (CRA) aims to issue a taxpayer relief decision within 180 calendar days of receiving the request. However, we are receiving a higher-than-normal number of requests. We are processing requests within nine months for most cases, but it could take longer for more complex cases.
Taxpayers and registrants have until December 31, 2025, to make a taxpayer relief request related to the 2015 tax year or reporting period.
If you want to ask for penalty and interest relief, you must send your request within 10 years from the end of the calendar year or fiscal period of concern. The CRA may also cancel interest and penalties that accrued within 10 calendar years of the year you made the relief request, regardless of the tax year or reporting period in which the debt originated.
This year’s deadline applies to taxpayer relief requests for:
- the 2015 tax year;
- any reporting period that ended during the 2015 calendar year; and
- any interest and penalties that accrued during the 2015 calendar year for any tax year or reporting period.
For more information about relief from penalties and interest and related forms, go to canada.ca/penalty-interest-relief.
For more information about how to submit documents online, go to canada.ca/cra-submit-documents-online.
When events beyond your control prevent you from meeting your tax obligations, the CRA may grant relief of penalties and interest.
Try our new self-evaluation and learning tool (SELT), to determine if you should apply for relief from penalties and interest.
Sections
- Who can apply
- Situations that may qualify for relief and options for similar situations
- How to apply
- When and how to make a request to cancel or waive penalties or interest
- After you apply
- When you can expect a decision, receiving a credit or refund if approved, what recourse options are available if denied
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2025-11-25