Taxpayer relief for 2002

Taxpayers and all tax registrants have until Dec. 31, 2012 to file requests under the taxpayer relief provisions for the 2002 tax year and any reporting period that ended during the 2002 calendar year.

To make a taxpayer relief request, complete Form RC4288, request for taxpayer relief.

The taxpayer relief provisions of the Income Tax Act (ITA) limit the discretion of the Minister of National Revenue:

• to cancel or waive penalties and interest when taxpayers are unable to meet their tax obligations due to circumstances beyond their control;
• to accept certain late-filed, amended or revoked income tax elections;
• to issue income tax refunds beyond the normal three-year period (for individuals and testamentary trusts only).

With the exception of interest-relief requests, this limit applies to tax years that ended within the 10 calendar years before the calendar year in which the request is made.

The taxpayer relief provisions of the Excise Tax Act (both for GST/HST and non-GST/HST purposes), the Air Travellers Security Charge Act and the Excise Act, 2001 limit the Minister's discretion to cancel or waive interest and certain penalties that accrued within the 10 calendar years before the calendar year in which the request is made for any reporting period. Registrants have until Dec. 31, 2012, to make a taxpayer relief request for the interest and penalties that accrued during the 2002 calendar year.