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CRA Taxpayer Relief Request (Cancel Penalties and Interest): Taxpayer Relief Request - Cancel or Waive Penalties and Interest
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Form RC4288 in short
Form RC4288 is how you ask the CRA to cancel or waive penalties and interest when circumstances beyond your control stopped you from meeting a tax obligation. Examples on the form include financial hardship, a disaster, a death or serious illness, a postal strike, and CRA errors or delays. Individuals and businesses can use it, and you can also make the request online instead.
| Issued by | Canada Revenue Agency (CRA) |
|---|---|
| Current version | RC4288 E (25) (checked 2026-10-25) |
| Who fills it in | The taxpayer, or an authorized representative. The form says a representative needs at least level 2 authorization for all the accounts involved, or they cannot submit it for someone else. |
| Who receives it | The CRA Taxpayer Relief program. |
| Where to send it | Online through the Submit documents service, or through My Account, My Business Account or Represent a Client. By mail: residents of Alberta, British Columbia, Saskatchewan, Manitoba, Northwest Territories, Nunavut and Yukon send it to Eastern Prairie Tax Services Office Taxpayer Relief, 800-360 Main Street, PO Box 1022 Stn Main, Winnipeg MB R3C 2W2. Residents of Ontario, Quebec, New Brunswick, Nova Scotia, Prince Edward Island, and Newfoundland and Labrador send it to Prince Edward Island Tax Centre, 275 Pope Road, Summerside PE C1N 6A2. Non-residents can use either office. |
| Deadline | The CRA says it will consider penalties only for a tax year or fiscal period ending in any of the 10 calendar years before the year of the request. For interest, it considers only interest that accrued in those 10 calendar years. |
| Fee | No fee. |
| Official links | Official page · Official PDF · Official instructions |
What changed
Interest keeps adding up on amounts owing while a request is reviewed.
How to fill out Form RC4288, line by line
| Section 1 | Taxpayer identification The taxpayer's name, mailing address, country if not Canada, and phone numbers. |
| Section 2 | Authorized representative Only if someone is filing for you. They confirm level 2 authorization and give their name, RepID, firm and address. |
| Section 3 | Penalty relief Tick the penalty types, such as late-filing, failure to file, instalment or late-remitting penalty. List each amount separately (for example $250 + $250) and every tax year or period involved. The details are on your notice of assessment or statement of account. |
| Section 3 | Interest relief Tick arrears interest, instalment interest or other, and list each amount and each tax year or period separately. |
| Section 3 | Accounts involved Your SIN (or a temporary or individual tax number) for an individual account, the business numbers for business accounts such as GST/HST or payroll, or the account numbers for other types such as a trust (T3) or non-resident account. |
| Section 4 | Reasons and supporting documents Tick each reason, such as financial hardship, disaster, death or illness, civil disturbance, CRA error or CRA delay, and tick the documents you are including. For individual financial hardship the form strongly recommends Form RC376 and three months of bank and credit card statements. |
| Section 5 | Previous decision If you are asking the CRA to reconsider an earlier relief decision, give the case number and explain why you disagree, with any new information. If you fill this in, you do not need Section 6. |
| Section 6 | Supporting details Explain why you could not file or pay on time and give the key dates. The form's example is a fire on April 29 that destroyed records before an April 30 deadline. |
| Section 7 | Certification The taxpayer or authorized representative prints their name, signs and dates. |
Common mistakes to avoid
- Not attaching supporting documents. The form says including them avoids processing delays.
- Combining amounts. The form asks you to list each penalty or interest amount separately, and every tax year or period involved.
- A representative without level 2 authorization for all the accounts submitting the form.
- Asking about penalties for years outside the 10 calendar year window, which the CRA says it will not consider.
- Using the Other circumstances box when one of the listed reasons fits. The form says to use it only if your reason does not fit the other categories.
- Leaving the key dates out of Section 6, so the CRA cannot see how the event stopped you from meeting the deadline.
- Assuming interest stops while the request is reviewed. The CRA says interest continues to accrue on amounts owing.
Questions about Form RC4288
Can I ask for relief online instead of using RC4288?
Yes. Individuals can sign in to My Account or Represent a Client and select Request relief of penalties and interest under Accounts and payments. Businesses use My Business Account. You can also upload the form with the Submit documents service.
How far back can I ask for relief?
The CRA considers penalties for tax years or fiscal periods ending in the 10 calendar years before the year of your request, and only interest that accrued in those 10 years.
What does the CRA look at when deciding?
The CRA says it looks at your filing and payment history, whether you knowingly let a balance owing exist, whether you took reasonable care with your tax affairs, and whether you acted quickly to fix any delay or omission.
What if my request is denied?
You can ask for a second administrative review, done by officials who were not involved in the first review. You can also apply to the Federal Court for judicial review within 30 calendar days of receiving the decision.
Do I get money back if relief is approved?
The CRA says it will generally refund cancelled penalties and interest you already paid, but the refund could be applied to other debts or held until past due returns are filed.
Related forms
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Sources
Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Canada Revenue Agency or any government agency. This page is general information, not legal or tax advice.
- https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/rc4288.html
- https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/rc4288/rc4288-fill-25e.pdf
- https://www.canada.ca/en/revenue-agency/services/about-canada-revenue-agency-cra/complaints-disputes/cancel-waive-penalties-interest.html
- https://www.canada.ca/en/revenue-agency/services/about-canada-revenue-agency-cra/complaints-disputes/cancel-waive-penalties-interest/who-can-apply.html
- https://www.canada.ca/en/revenue-agency/services/about-canada-revenue-agency-cra/complaints-disputes/cancel-waive-penalties-interest/how-to-apply.html
- https://www.canada.ca/en/revenue-agency/services/about-canada-revenue-agency-cra/complaints-disputes/cancel-waive-penalties-interest/after-you-apply.html
- https://www.canada.ca/en/transparency/terms.html