Form RC4288, Request for Taxpayer Relief
Ask the CRA to cancel or waive penalties and interest in certain situations.
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About Form RC4288
Form RC4288, Request for Taxpayer Relief, is used to ask the Canada Revenue Agency to cancel or waive penalties or interest. Relief may be considered in situations such as extraordinary circumstances, actions of the CRA, or an inability to pay or financial hardship.
The request lets you explain the circumstances that prevented you from meeting your tax obligations, and to identify the tax years and amounts involved. Supporting documents that show the circumstances, such as records of an illness, disaster, or financial situation, strengthen the request.
Taxpayer relief is discretionary, meaning the CRA reviews each request based on its facts and applicable time limits. Filing a complete and clearly explained request with supporting evidence helps the CRA assess your situation.
Who needs to complete it
- Taxpayers seeking to cancel or waive penalties or interest.
- Individuals affected by extraordinary circumstances such as illness or disaster.
- People experiencing financial hardship or an inability to pay.
- Taxpayers who believe CRA actions contributed to their situation.
How to fill out Form RC4288
- 1Identify the tax years, penalties, or interest amounts you want reviewed.
- 2Complete your personal or business identifying information.
- 3Select the reason that applies, such as extraordinary circumstances or hardship.
- 4Explain the circumstances that prevented you from meeting your obligations.
- 5Attach supporting documents that show the circumstances you describe.
- 6Review the request for completeness and accuracy.
- 7Sign and date the form.
- 8Submit the request to the CRA as directed in the instructions.
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Frequently asked questions
What is taxpayer relief?
It is a discretionary process where the CRA may cancel or waive penalties or interest in certain situations, such as extraordinary circumstances or financial hardship.
Does filing guarantee relief?
No. The CRA reviews each request based on its facts, the reasons given, and applicable time limits. Relief is granted at the agency's discretion.
What should I include with the request?
Explain your circumstances clearly and attach supporting documents, such as records of an illness, disaster, or financial situation, that back up your reasons.
Is there a time limit?
Taxpayer relief is subject to time limits set by the CRA. Review the current instructions to confirm the years and amounts that can be considered.