Taxpayer relief provisions

The Canada Revenue Agency (CRA) administers legislation that gives the CRA discretion to:

• cancel or waive penalties and interest
• accept certain late, amended, or revoked income tax elections
• issue a refund or make an adjustment to refund or reduce tax payable beyond the normal 3-year period for an individual, a graduated rate estate and, for certain tax years, a testamentary trust

This legislation is commonly called the "taxpayer relief provisions".

Types of relief provisions

Specific situations