How to make a request
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How to make a request
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- Pursue all other options before requesting a remission review
- Requesting a remission review does not stop collection actions
- Request a remission review
Pursue all other options before requesting a remission review
Remission is a rare and extraordinary measure. As such, we won’t consider all requests for review.
Generally, you must pursue all other options available to address the amount(s) before requesting remission. In most cases, there are other ways we can help you resolve the issue. For example, you may be able to:
- enter into a payment arrangement with us
- ask us to adjust your return(s) to correct any errors or omissions, or to claim certain benefits and credits
- Information for individuals is available at How to change a return
- Information for corporations is available at Requesting a reassessment of your T2 return
- Information for GST/HST registrants is available under “Change a return” at Complete and file a return – After you file
- file a notice of objection to ask us to review the amount(s) you’ve been assessed
- request penalty and/or interest relief under the taxpayer relief provisions, for any qualifying years
Requesting a remission review does not stop collection actions
You should continue to make payments toward your debt while we consider your remission request. To review options to repay your debt:
When you owe money – collections at the CRA
Request a remission review
Before you can request a remission review, check if these circumstances apply to the issue that your request is about:
- You've already been assessed the amount(s)
- You've already tried or can’t find other ways to address the amount(s) (Pursue all other options before requesting a remission review)
- You don’t have any unresolved requests to adjust the returns that relate to the amount(s)
- You don’t have any unresolved objections or appeals
- You don’t have any unresolved requests for interest and penalty relief (for all qualifying years) under the taxpayer relief provisions
- You don’t have any unresolved applications under the Voluntary Disclosure Program
- You don’t have any unresolved litigation
- You aren’t in an open or completed bankruptcy proceeding
- You can provide complete background information and documents to support the circumstances of your request
- You understand that remission is a rare measure, and generally granted only in extraordinary circumstances (read about the scenarios we will or will not consider for review).
You need all of the above to request a remission review. For more information about the circumstances that may be considered, see When to Request a Remission Review. If your circumstances are unlikely to be considered for review, there may be other ways we can help you resolve your issue. See Pursue all other options before requesting a remission review.
- You can demonstrate that you were unable to pay the amount(s) at the time they arose
- You can demonstrate that you’re unable to pay the amount(s) now (either in part or in full) by using existing funds or assets, re-arranging finances, or borrowing funds
- You can demonstrate that you’ll be unable to pay the amount(s) in the future (for example, by having limited future earning potential)
- You’ve planned how you’ll manage paying your income taxes on an ongoing basis to avoid debts in the future
You need all of the above to request a remission review. For more information about the circumstances that may be considered, see When to Request a Remission Review. If your circumstances are unlikely to be considered for review, there may be other ways we can help you resolve your issue. See Pursue all other options before requesting a remission review.
- You can demonstrate that paying the amount(s) by using existing funds will cause you a financial setback
- You can demonstrate the existence of an extenuating factor by providing substantiating documents (for example, detailed medical records)
- You can explain how the extenuating factor caused you to incur the amount(s) or prevented you from being able to address the amount(s) after you incurred them
You need all of the above to request a remission review. For more information about the circumstances that may be considered, see When to Request a Remission Review. If your circumstances are unlikely to be considered for review, there may be other ways we can help you resolve your issue. See Pursue all other options before requesting a remission review.
- You can demonstrate the action(s) taken or information provided by the CRA was incorrect at that time
- You can demonstrate the mistake caused you to be liable for more tax or interest than you should’ve been liable for under the legislation
- You can demonstrate that you took reasonable steps to avoid or minimize the tax or correct the error (within the applicable legislation)
You need all of the above to request a remission review. For more information about the circumstances that may be considered, see When to Request a Remission Review. If your circumstances are unlikely to be considered for review, there may be other ways we can help you resolve your issue. See Pursue all other options before requesting a remission review.
The CRA is responsible for administering tax legislation, but it doesn’t have the authority to create or amend legislation or set tax policy.
- You’re able to explain (with supporting documentation if relevant) how the administration of tax legislation led to an inequitable outcome in your case
- You’re not asking for a change to the law or to tax policy.
You need all of the above to request a remission review. For more information about the circumstances that may be considered, see When to Request a Remission Review. If your circumstances are unlikely to be considered for review, there may be other ways we can help you resolve your issue. See Pursue all other options before requesting a remission review.
- You can explain why, in your circumstances, it would be unreasonable or unjust to collect the amount(s), or why remission is otherwise in the public interest
- You’re able to provide substantiating documents which the CRA can use to verify your circumstances
You need all of the above to request a remission review. For more information about the circumstances that may be considered, see When to Request a Remission Review. If your circumstances are unlikely to be considered for review, there may be other ways we can help you resolve your issue. See Pursue all other options before requesting a remission review.
What to include in your request
You or your authorized representative may request a remission review by sending us a letter, with attachments.
We require a complete and verifiable account of your circumstances to conduct a remission review. If you don’t provide enough information, we won’t be able to consider your request.
All requests for a remission review must include:
Identification
- Taxpayer name
- Account number
- Authorized representative (if applicable)
- Complete mailing address where we can contact you or your authorized representative about your remission request
- Daytime telephone number where we can contact you or your authorized representative about your remission request
Details of request
- Tax year(s) or period(s) related to the amount(s) requested
- Dollar amount(s) requested
- Types of amount(s) requested (for example, tax, interest, penalty, or other debt)
- Reason(s) you are requesting a remission review (see Situations that may be considered for review)
Examples of documents or information you may need to provide
Depending on your request, here are some examples of what you should include:
- Dates and descriptions of significant events related to your debt.
- This might include how the amount(s) arose, actions you took to try to resolve the issue, and why you're now asking for a remission review.
- We may not consider your request for review if you don’t tell us all your facts and circumstances.
- Copies of any communications with or from us about the issue.
- If you're requesting remission because you're in extreme financial hardship, include documentation demonstrating that you were, are, and will be unable to pay the amount(s) owing while still affording the basic necessities of life such as food, clothing, and shelter. This can include documentation showing your family income since the time the amount(s) owing arose.
- If you believe there was an extenuating factor in your case, describe how it impacted your ability to meet your tax, filing or payment obligations. Include any supporting documents that apply, for example, medical records. You should also demonstrate how paying the amount(s) by using existing funds will cause you a financial setback.
- If you believe that CRA officials made a mistake that caused you to be liable for more tax or interest than you should have under the legislation, include evidence of the error. For example, written instructions you received and steps you took to try to correct the error.
- If you believe there have been unintended results of tax legislation in your case, explain, with substantiation where relevant, how the administration of the legislation led to an inequitable outcome in your case.
- Any other factors you believe are relevant to your remission request and any substantiation in support of your position.
Where to send your request
- Online
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The CRA’s online portals are the most secure and efficient ways to submit a request for a remission review.
Log in to My Account, My Business Account or Represent a client and submit a request through the:
- Submit documents service
- Select “Send remission request and supporting documents”
For personal tax related requests
Alternative: Represent a client
For business tax related requests
Alternative: Represent a client
- Submit documents service
- By mail
- How to submit a request by mail
Mail your request for a remission review and supporting documents to:
Remissions and Delegations Section
Legislative Policy Directorate
Legislative Policy and Regulatory Affairs Branch
5th Floor, Tower A, Place de Ville
320 Queen Street
Ottawa ON K1A 0L5
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- Date modified:
- 2021-04-15