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CRA Taxpayer Relief Navigator

Pick what stopped you filing or paying on time. We match it to the reasons listed on Form RC4288, check the 10-year limit and tell you which documents to include.

In short: What does taxpayer relief cover?

The CRA can cancel or waive penalties and interest when events beyond your control prevented you from meeting your tax obligations. It doesn't reduce the tax itself.

Last reviewed against 3 official sources.

Why couldn't you file or pay on time?

Tick every reason that applies

Timing

The 10-year window

In 2026 the CRA can consider tax years 2016 to 2026. Your year is 2023, inside the window.

The link holds your numbers in the address. Nothing is sent to us.

Form RC4288

Worth applying

Within the 10-year limit (tax years from 2016).

Documents to include

  • Death certificate or obituary, or a doctor's letter with dates and how it affected you.

Relief cancels penalties and interest, not the tax itself. Average processing is currently about 16 months; interest keeps running, so pay the tax if you can.

How to make a strong request

  1. Pick the reason that matches what happened and explain the dates, for example, a fire on 29 April that destroyed records before a 30 April deadline.
  2. Include the supporting documents listed for that reason.
  3. List every penalty, interest amount and tax year you want relieved.
  4. Keep paying the tax if you can: interest continues while the CRA decides.

Worked example

Priya was in hospital for three months in 2023 and filed late, incurring a penalty and interest. In 2026 she is within the 10-year limit. She sends Form RC4288 citing serious illness, with a doctor's letter giving treatment dates. The navigator rates the request worth applying.

Reading the charts

Each chart redraws as you change the inputs and uses the same calculation as the result above. Choose "Show data" for the exact figures as a table, or download them as a CSV. "Copy link" saves your numbers in the page address so you can come back to the result or share it; nothing is sent to us.

Official sources

Figures last reviewed .

Frequently asked questions

What does taxpayer relief cover?

The CRA can cancel or waive penalties and interest when events beyond your control prevented you from meeting your tax obligations. It doesn't reduce the tax itself.

Which reasons qualify?

Form RC4288 lists financial hardship, natural or human-made disasters, death, accident, serious illness or emotional or mental distress, civil disturbance or disruption in services, CRA errors and CRA delays.

How far back can I ask?

Requests must be made within a 10-year period ending in the calendar year you make the request. In 2026 that covers 2016 and later.

How long does it take?

The CRA says average processing is currently about 16 months, depending on complexity and documentation.

How do I apply?

Complete Form RC4288 with supporting documents and send it through the Submit documents service in your CRA account, or by mail.

What counts as financial hardship?

For individuals, difficulty affording basic necessities such as food, shelter and clothing. The CRA strongly recommends Form RC376 and three months of bank and credit card statements.

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Disclaimer: This tool gives a general estimate based on what you enter and the published rules. It is not tax, legal or financial advice, and the tax authority makes the final decision. Speak to a qualified professional before acting. See our disclaimer.