CRA Taxpayer Relief Request Letter – Cancel Penalties & Interest (Free Template)
Use this free CRA taxpayer relief letter (Canada): fill it in online, download it as Word or PDF, and follow our step-by-step guide – where to send it, whether it needs notarizing, what to attach and mistakes to avoid.
| Country | 🇨🇦 Canada |
|---|---|
| Document type | Tax & finance |
| Format | Word, PDF & fill in online |
| Cost | Free |
| Time to complete | about 5 minutes |
| Notarization | Not required |
| Form | RC4288 or detailed letter |
| Time limit | 10 calendar years |
What is this letter for?
The Canada Revenue Agency can cancel or waive penalties and interest under the taxpayer relief provisions when they result from extraordinary circumstances (such as serious illness or a natural disaster), CRA actions (such as processing delays or incorrect information), or an inability to pay or financial hardship. You can apply with Form RC4288 or a detailed letter. Requests must generally be made within 10 calendar years from the end of the tax year concerned.
Where do you send it?
Submit through CRA My Account / My Business Account or mail it to the address listed for taxpayer relief requests.
Does it need to be notarized?
Not required. No notarization is needed. Sign the letter (or Form RC4288) and attach copies of documents.
Step-by-step process
- Identify the penalties and interest you want cancelled.
- Choose the reason: extraordinary circumstances, CRA action, or inability to pay.
- Collect evidence and, for hardship, financial statements.
- Submit online or by mail.
- If refused, ask for a second review.
What you need before you start
- Your SIN or business number
- Tax years and amounts of penalties/interest
- Evidence of your circumstances
How to use this template
- Click each yellow field inside the letter and type your details directly (Enter jumps to the next field).
- Read the text through; the “Edit” button lets you change any sentence.
- Click “Word”, “PDF” or “Copy”, then sign and send.
Free template : CRA taxpayer relief letter
Your full name
Street address
City, Province Postal code
Phone | Email
Today’s date
Canada Revenue Agency
Taxpayer Relief
Address for your tax centre
Re: Request for taxpayer relief – SIN SIN, tax year(s) Years
Dear Recipient name,
I am requesting the cancellation of penalties / interest charged on my account for the Year(s) tax year(s), totalling $Amount.
These amounts arose because of extraordinary circumstances / a CRA action / my inability to pay: explain what happened, with dates.
These circumstances were beyond my control and prevented me from meeting my obligations. Since then, I have filed / paid / set up a payment arrangement.
I enclose supporting documents and ask that the CRA grant relief under the taxpayer relief provisions.
Sincerely,
Your full name
Letter variations
Financial hardship
Paying the interest would cause me severe hardship: my monthly income is $[[Amount]] and my essential expenses are $[[Amount]]. A statement of income and expenses is attached.
CRA delay
The CRA took [[number]] months to process my [[return / adjustment]] submitted on [[Date]], during which interest continued to accrue.
Checklist before you send
- ☑️ SIN and years correct
- ☑️ Reason category clearly stated
- ☑️ Evidence attached
- ☑️ Within 10 years
- ☑️ Signed
⚠️ Disclaimer: this template is for general guidance only and is not legal advice. Always check the requirements of the organization you are writing to before sending it.
🏛️ Official sources
Always check the latest rules on the official website before sending.
Common mistakes to avoid
- ❌ Asking relief for the tax itself.
- ❌ No evidence of hardship or circumstances.
- ❌ Missing the 10-year limit.
Tips before you send it
- Use Form RC4288 or include all the same information in your letter.
- Send separate requests for different taxpayers.
- Attach evidence (medical notes, financial statements).
Frequently asked questions
What is CRA taxpayer relief?
Provisions that let the CRA cancel or waive penalties and interest in specific circumstances.
Is there a time limit?
Yes, generally 10 calendar years from the end of the tax year or fiscal period concerned.
Can relief cancel the tax itself?
No, only penalties and interest.
What if the CRA refuses?
You can ask for a second administrative review and, after that, apply for judicial review in Federal Court.
Where do I send this letter (CRA taxpayer relief letter)?
Submit through CRA My Account / My Business Account or mail it to the address listed for taxpayer relief requests.
Does this letter (CRA taxpayer relief letter) need to be notarized?
Not required – No notarization is needed. Sign the letter (or Form RC4288) and attach copies of documents.