Form RC4288 "Request for Taxpayer Relief - Cancel or Waive Penalties and Interest" - Canada

What Is Form RC4288?

Form RC4288, Request for Taxpayer Relief - Cancel or Waive Penalties or Interest, is the supporting documentation a person will need to submit when they are unable to pay their annual taxes due to extenuating circumstances. There are multiple reasons that can qualify for this exemption, but if you are filing a claim due to financial hardship you will need to fill out a different supporting document.

Alternate Name:

  • Taxpayer Relief Form.

The Taxpayer Relief Form is issued by the Canadian Revenue Agency (CRA) and was last updated on January 1, 2021. An RC4288 fillable form is available for download through the link below.

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Taxpayer Relief Form Instructions

To complete Form RC4288 you will want to include the following information:

  1. The taxpayer's identification information including name, mailing address, telephone number, social insurance number, your employer's information, and the type of tax return you would normally file. This section will also ask for identification numbers for a GST/HST registrant, corporation, and employer, which will be used as part of the review process depending on the type of relief requested.
  2. Details of the request including the request type (whether it is interest or penalty relief), the reasons you are submitting the request, the years or periods you are claiming the relief for, and if this will be for a first or second review.
  3. The final section will ask you to write in your own words what circumstances led you to complete a Taxpayer Relief Form and why you believe your situation deserves an exemption. If this will be the first review you are seeking, you will be asked to include a history of events that have created your financial hardship and any measures you have since taken to try to rectify the issues. You will want to be thorough in your explanations to avoid an unfavorable review and to state your case accurately.
  4. If you seek a second review you will need to explain why you do not agree with the decision made and provide new documentation that can better support your claim.
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Clear Data
Request for Taxpayer Relief – Cancel or Waive Penalties and Interest
Information to help you complete a request for taxpayer relief
By mail
Complete this form (one form for each taxpayer).
Print clearly.
Mail the completed form to the designated office listed later in this document.
Online
Individuals, businesses or their representatives can apply online through
My
Account,
My Business Account
or
Represent a Client
by:
using the "Request relief of penalties and interest" service; or
filling out this form and selecting the "Submit documents" service.
For more information on how to submit documents online, go to
Submit documents
online.
Representative authorization
A representative must have the proper authorization to access their clients' tax information. Depending of the tax account, you may be able
to view, add or modify an authorized representative online. You may also use form AUT-01, Authorize a Representative for Offline
Access to give a representative offline access (e.g.by phone, fax, mail and in person). This form is available at canada.ca/cra-forms.
For information on how to give authorization, go to canada.ca/taxes-authorize-representative.
For more information about relief from penalties and interest, and the related forms and publications, go to
canada.ca/penalty-interest-relief. You may also call 1-800-959-8281 (individual enquiries) or 1-800-959-5525 (business and self-
employed enquiries).
Supporting documents
Submit all relevant documents that support your request for relief from penalties and interest. Include copies of any correspondence sent to you
by the Canada Revenue Agency (CRA) (e.g. notices, statements, letters, etc.) that show the penalties and interest charged to your account.
Depending on the reason for your request, some examples of supporting documents have been provided in the table below. This list is
not exhaustive.
Note: You can submit copies of the original supporting documentation.
Reasons
Example(s)
Supporting documents
Inability to pay or financial
Not applicable
Fill out
Form RC376, Taxpayer Relief Request – Statement of
hardship
Income and Expenses and Assets and Liabilities for
Individuals, to
state your financial situation or provide a written statement.
Documents to support your financial disclosure may include:
current mortgage statements and property assessments or rental
agreements, loans and monthly bills, all bank and credit card
statements for the most recent three months and all current
investment statements.
Business clients should include a copy of their income and
expense statement and assets and liabilities statement.
Death/accident/serious illness/
Death of a significant other,
Death certificate or obituary. Doctor's certificate or letter indicating the
emotional or mental distress
motor vehicle accident,
type of illness, length of treatment (onset of illness and the date or
cancer, depression, stroke
expected date of recovery), hospital dates, if they apply, and any
explanations regarding the effect the medical condition may have had
on meeting your tax obligations.
Natural or human-made disaster
Flood, fire
Insurance statements, fire/police report.
Civil disturbance or
Postal strike
Usually not required as such events are public knowledge.
disruptions in services
CRA delay or error
Undue delays in resolving an
Explain in writing the details and timelines of the delay or error
audit or objection, incorrect
caused by the CRA.
information provided by the CRA
Page 1 of 4
(Ce formulaire est disponible en français.)
RC4288 E (21)
Clear Data
Request for Taxpayer Relief – Cancel or Waive Penalties and Interest
Information to help you complete a request for taxpayer relief
By mail
Complete this form (one form for each taxpayer).
Print clearly.
Mail the completed form to the designated office listed later in this document.
Online
Individuals, businesses or their representatives can apply online through
My
Account,
My Business Account
or
Represent a Client
by:
using the "Request relief of penalties and interest" service; or
filling out this form and selecting the "Submit documents" service.
For more information on how to submit documents online, go to
Submit documents
online.
Representative authorization
A representative must have the proper authorization to access their clients' tax information. Depending of the tax account, you may be able
to view, add or modify an authorized representative online. You may also use form AUT-01, Authorize a Representative for Offline
Access to give a representative offline access (e.g.by phone, fax, mail and in person). This form is available at canada.ca/cra-forms.
For information on how to give authorization, go to canada.ca/taxes-authorize-representative.
For more information about relief from penalties and interest, and the related forms and publications, go to
canada.ca/penalty-interest-relief. You may also call 1-800-959-8281 (individual enquiries) or 1-800-959-5525 (business and self-
employed enquiries).
Supporting documents
Submit all relevant documents that support your request for relief from penalties and interest. Include copies of any correspondence sent to you
by the Canada Revenue Agency (CRA) (e.g. notices, statements, letters, etc.) that show the penalties and interest charged to your account.
Depending on the reason for your request, some examples of supporting documents have been provided in the table below. This list is
not exhaustive.
Note: You can submit copies of the original supporting documentation.
Reasons
Example(s)
Supporting documents
Inability to pay or financial
Not applicable
Fill out
Form RC376, Taxpayer Relief Request – Statement of
hardship
Income and Expenses and Assets and Liabilities for
Individuals, to
state your financial situation or provide a written statement.
Documents to support your financial disclosure may include:
current mortgage statements and property assessments or rental
agreements, loans and monthly bills, all bank and credit card
statements for the most recent three months and all current
investment statements.
Business clients should include a copy of their income and
expense statement and assets and liabilities statement.
Death/accident/serious illness/
Death of a significant other,
Death certificate or obituary. Doctor's certificate or letter indicating the
emotional or mental distress
motor vehicle accident,
type of illness, length of treatment (onset of illness and the date or
cancer, depression, stroke
expected date of recovery), hospital dates, if they apply, and any
explanations regarding the effect the medical condition may have had
on meeting your tax obligations.
Natural or human-made disaster
Flood, fire
Insurance statements, fire/police report.
Civil disturbance or
Postal strike
Usually not required as such events are public knowledge.
disruptions in services
CRA delay or error
Undue delays in resolving an
Explain in writing the details and timelines of the delay or error
audit or objection, incorrect
caused by the CRA.
information provided by the CRA
Page 1 of 4
(Ce formulaire est disponible en français.)
RC4288 E (21)
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Protected B
when completed
Request for Taxpayer Relief – Cancel or Waive Penalties and Interest
Please read the "Information to help you complete this form" on page 1.
Section 1 – Identification
Taxpayer name
Account number(s) for this request
Individual: social insurance number
Mailing address
Employer
R P
GST/HST registrant
R T
Corporation
R C
Other: account number, type of return, etc.
City
Prov./Terr./State
Postal or zip code
Country (if other than Canada)
Telephone
Home
Work
Section 2 – Details of request
1. Type of request:
Penalty relief: Specify type of penalty and amount, if known.
a)
Interest relief: Specify type of interest and amount, if known.
b)
2. Reason(s):
Indicate the reason(s) for your request. Refer to "Information to help you complete this form" on page 1 for more details.
Canada Revenue Agency error
Natural or human-made disaster
Canada Revenue Agency delay
Death/accident/serious illness/emotional or mental distress
Inability to pay/financial hardship
Civil disturbance or disruptions in services.
Other circumstances: Specify
3. Year(s)/period(s) involved:
Individuals/corporations: indicate the taxation year(s)/taxation year-end(s)
Employers: indicate the pay period(s) or type of information return involved
GST/HST registrants: indicate the reporting period(s) involved
Others: indicate period(s)/years(s) involved
4. Indicate if this is a first or second review request:
first review
second review
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Protected B
when completed
Request for Taxpayer Relief – Cancel or Waive Penalties and Interest
5. Information to support your request (attach an extra sheet if you need more space):
Note: It is important to provide the (CRA) with a complete and accurate description of your circumstances to explain why your situation
merits relief.
First review: Describe all the circumstances and facts supporting your request for relief from penalties and interest. Explain how the
circumstances prevented you from meeting your tax obligations. Provide a history of events including any steps that you have taken
to correct or avoid this tax situation.
Second review: State the reasons why you disagree with the previous decision. Include any new documents to support your claim.
Section 3 – Certification
I certify that the information on this form and in any attached documents is correct and complete.
Name of taxpayer or representative
Title of representative (if applicable)
Representative's firm (if applicable)
Representative's Address
Home telephone number
Business telephone number
Year
Month
Day
Signature of taxpayer or representative
Date
Privacy notice
Personal information, including the Social insurance number as a personal identifier, is collected under the Income Tax Act, Excise Tax Act, Air Travellers Security Charge Act, Softwood
Lumber Products Export Charge Act, 2006, Excise Act, 2001, and Greenhouse Gas Pollution Pricing Act to process requests for relief of penalties and interest. It may also be used for
any purpose related to the administration or enforcement of these Acts. With the exception of the Air Travellers Security Charge Act and the non-GST/HST provisions of the Excise Tax
Act, information may be shared or verified with other federal, provincial/territorial government institutions to the extent authorized by law. Failure to provide this information may result in
the denial of your relief request. Personal information is described in the personal information bank, Taxpayer Relief Program (CRA PPU 580) at
canada.ca/cra-info-source
and is
protected under the Privacy Act. Individuals have a right of protection, access to, and correction or notation of their personal information. Please be advised of your right of complaint with
the Privacy Commissioner of Canada regarding our handling of your information.
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Where to send this form and supporting documents
Glossary:
• Financial hardship:
Province or territory of
Designated office
residence
For an individual, financial hardship refers to a prolonged
inability to provide basic necessities such as food, medical
Alberta, British Columbia,
Winnipeg Tax Services Office
care, transportation, or accommodation.
Saskatchewan, Manitoba,
Taxpayer Relief
For a business, financial hardship refers to situations when the
Northwest Territories, Nunavut
800-360 Main Street
continuity of business operations, the employees' jobs, and the
and Yukon
PO Box 1022 Stn Main
welfare of the community as a whole are jeopardized.
Winnipeg MB R3C 2W2
• Second review: Request to reconsider a previous decision.
Ontario, Quebec, New
Prince Edward Island Tax Centre
• Representative: A representative is a person or business that
Brunswick, Nova Scotia, Prince
275 Pope Road
you authorize to deal with the CRA for you. This person could be
Edward Island, and
Summerside PE C1N 5Z7
your spouse or common-law partner, other family member,
Newfoundland and Labrador
friend, or accountant.
Non-resident or international
Send your request to one of the
You are the legal representative of a deceased person if you are
taxpayers
designated offices above.
in one of the following situations:
You are named as the executor in the will;
You are appointed as the administrator of the estate by a court;
You are the liquidator for an estate in Quebec;
You are requesting to be the deceased’s representative by
completing an Affidavit form for intestate situations (when there
is no will or other legal documents).
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