RC4288 taxpayer relief request: how to ask the CRA to cancel penalties and interest

What an RC4288 taxpayer relief request covers

An RC4288 taxpayer relief request is how you ask the CRA to use its discretion to cancel or waive penalties and interest. The form's full name is RC4288, Request for Taxpayer Relief, Cancel or Waive Penalties and Interest. You can also make the same request online, which is usually faster to submit.

Relief never touches the tax you owe. If your return shows $4,000 of tax, that $4,000 stays. What can go away are the charges added on top, such as the late-filing penalty, instalment interest and arrears interest.

A worked example of what is at stake

Say you owed $4,000 on a return filed 3 full months late. The late-filing penalty is 5% of the balance ($200) plus 1% for each full month late ($120), for a total of $320. Arrears interest is added on top at the prescribed rate, which was 7% compounded daily for July to September 2026. A successful request could remove the $320 and some or all of that interest. The late-filing penalty page shows how the penalty grows for repeat late filers.

Situations the CRA considers for taxpayer relief

The CRA groups qualifying situations into three categories, and it also reviews other situations on their merits. Your request should say clearly which category applies to you and show how the event stopped you from meeting the deadline.

Events affecting your authorized representative can also count, for example if the person who prepared your return had a serious illness at filing time.

What a CRA penalty waiver will not cover

• The tax assessed on your return
• Penalties or interest outside the 10-year window
• Amounts the CRA has no legal authority to waive, such as GST/HST gross negligence penalties
• Bank fees and similar administrative charges
• Mistakes by a third party, except in exceptional cases

The 10-year limit on CRA interest relief

You can only ask about penalties and interest tied to the 10 calendar years before the year you make the request. For penalties, the tax year must end within the window. For interest, the interest must have built up during the window, even if the tax year itself is older.

If you are close to the edge of the window, submit before December 31. A request sent in January loses one year of coverage.

How to apply with the taxpayer relief form or online

There are two routes. Both reach the same review team, so choose the one that lets you attach your documents most easily.

1. Online (individuals): sign in to My Account, go to Accounts and payments and choose Request relief of penalties and interest. A representative can do the same in Represent a Client.
2. Online (businesses): in My Business Account, open the program account involved, such as GST/HST, and choose the same relief option.
3. By mail: fill in Form RC4288 and send it to the designated office listed on the last page of the form, based on where you live. Download the fillable PDF and open it in Adobe Reader rather than your browser.

Documents that support each type of request

The CRA asks for a complete and accurate description of what happened and how it stopped you from filing or paying. Evidence carries more weight than explanation. For hardship requests, include Form RC376, Taxpayer Relief Request Statement of Income and Expenses and Assets and Liabilities for Individuals, plus 3 months of bank and credit card statements. For illness or a death, include a doctor's letter with treatment dates or a death certificate. For CRA errors, include the letters or notes of calls that show the delay.

After you apply: decisions, second review and court

The CRA reports an average processing time of 16 months for relief requests. You can follow the file with the Progress Tracker on the Overview page of My Account. If the penalty is tied to an assessment under objection or appeal, no final decision is made until that dispute is settled.

You will receive a letter saying the request was approved, partly approved or denied. If you disagree, ask for a second administrative review online or by letter to the address in the decision. A different CRA official handles it, so add any new facts or documents you did not send the first time.

If the second review also fails, you can apply to the Federal Court for judicial review within 30 calendar days of the decision. The court checks whether the CRA used its discretion reasonably; it does not simply rehear your story.

Relief is only one fix. If the penalty came from a registered account, the rules are different: see TFSA over-contribution penalty and RRSP over-contribution. If you have not filed yet, file first; the guide to filing a tax return covers every method, and a payment arrangement can stop collection pressure while you wait.