Taxpayer relief deadline is December 31, 2010

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The following is available on the CRA Web site:

Ottawa, Ontario, November 5, 2010… The Canada Revenue Agency (CRA) reminds taxpayers and all tax registrants that they have until December 31, 2010 to file requests under the taxpayer relief provisions for the 2000 tax year and any reporting period that ended during the 2000 calendar year.

The taxpayer relief provisions of the Income Tax Act limit the discretion of the Minister of National Revenue to cancel or waive penalties and interest, accept certain late-filed, amended, or revoked income tax elections; and issue income tax refunds beyond the normal three-year period (for individuals and testamentary trusts only).

This only applies to tax years that ended within the 10 calendar years immediately preceding the calendar year in which a request is made.

The taxpayer relief provisions of the Excise Tax Act limit the Minister’s discretion to cancel or waive interest and certain penalties. This limit applies to reporting periods that ended within the last 10 calendar years preceding the year in which a request is made.

Some taxpayers or registrants may be involved in a tax process with the CRA (for example, an audit, objection or appeal) for the 2000 tax year or a reporting period that ended in 2000. Some taxpayers or registrants may not be sure if they need taxpayer relief in regard to their situation. If so, they should make a request before the deadline. Any request‑related information that is not available at deadline time can be sent later.

Taxpayers and registrants or their authorized representatives can make a taxpayer relief request by completing Form RC4288, Request for Taxpayer Relief, or by writing to their tax services office.

For more details on asking for relief under the Income Tax Act and the Excise Tax Act, see Information Circular IC07‑1, Taxpayer Relief Provisions, and GST/HST Memorandum 16.3, Cancellation or Waiver of Penalties and/or Interest.


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